लेखा (Accounting) – Financial Accounting MCQ

लेखा (Accounting): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1701. In a period of continuously rising prices, compared with the weighted average method, FIFO generally gives:

      कHigher closing inventory and higher profit खLower closing inventory and lower profit गHigher closing inventory and lower profit घLower closing inventory and higher profit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1702. Opening inventory 200 units at Rs 5; purchases 300 units at Rs 6; closing inventory 100 units. What is the closing inventory value using the periodic weighted average cost method?

      कRs 600 खRs 500 गRs 580 घRs 560
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1703. Opening inventory is 100 units at Rs 10 each; 200 units are bought at Rs 12 each; 150 units are sold. What is the value of closing inventory using FIFO?

      कRs 1,500 खRs 1,700 गRs 1,800 घRs 1,650
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1704. Goods costing Rs 45,000 have an estimated selling price of Rs 50,000, but need Rs 8,000 more to complete and Rs 2,000 selling costs. At what amount should they be shown as inventory?

      कRs 45,000 खRs 40,000 गRs 50,000 घRs 42,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1705. Under IAS 2, inventories should be measured at:

      कThe lower of cost and net realisable value खThe higher of cost and net realisable value गSelling price less normal profit margin घReplacement cost
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1706. The opening allowance for doubtful debts is Rs 6,000 and the closing allowance required is Rs 9,000. The charge to profit or loss for the year in respect of the allowance is:

      कRs 9,000 खRs 15,000 गRs 6,000 घRs 3,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1707. Trade receivables are Rs 200,000 before writing off a further Rs 10,000 of bad debts. An allowance for doubtful debts of 5% is required on the remaining receivables. What is the required allowance?

      कRs 10,000 खRs 10,500 गRs 9,500 घRs 19,500
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1708. An amount previously written off as a bad debt is unexpectedly recovered in cash. The amount recovered is:

      कCredited to the customer's capital account खCredited to the bad debts recovered account and treated as income गCredited to sales घDeducted from the allowance for doubtful debts on the balance sheet only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1709. Routine repairs and maintenance of an existing machine are:

      कRevenue expenditure खCapital expenditure गCapital receipts घAdded to the cost of the machine
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1710. Expenditure incurred on installing a newly purchased machine is treated as:

      कRevenue expenditure charged to profit or loss खDeferred revenue expenditure गA loss in the income statement घCapital expenditure added to the cost of the machine
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।