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

201. Using DuPont analysis, return on equity can be expressed as:

     कNet profit margin × asset turnover × equity multiplier खGross margin × inventory turnover गCurrent ratio × debt-equity ratio घEarnings per share × price-earnings ratio
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

202. In the consignor's books, the cost of goods sent on consignment is credited to the:

     कConsignee's personal account खGoods sent on consignment account गSales account घConsignment debtors account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

203. When bonus shares are received on an investment carried at cost, the investor:

     कCredits the value of bonus shares to profit or loss खIncreases the cost of the investment by the face value of bonus shares गRecords no change in the total cost, but the average cost per share falls घTreats the bonus shares as dividend income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

204. A mine lease requires a minimum rent of Rs 50,000. Royalty for year 2 is Rs 60,000 and short workings of Rs 8,000 from year 1 are recoupable. The amount payable to the landlord for year 2 is:

     कRs 60,000 खRs 50,000 गRs 52,000 घRs 42,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

205. A 'loss of profit' (consequential loss) insurance policy covers the:

     कCost of the stock destroyed by fire खDamage to buildings and machinery गLoss arising from theft by employees घLoss of gross profit due to reduced turnover and increased cost of working during the indemnity period after a fire
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

206. Under IFRS 3, business combinations within its scope are accounted for by applying:

     कThe acquisition method खThe pooling of interests method गThe proportionate consolidation method घThe equity method
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

207. In the winding up of a company, after secured creditors have realised their securities, which is paid FIRST out of the realised assets?

     कPreference shareholders खCosts and expenses of the winding up, including the liquidator's remuneration गUnsecured trade creditors घEquity shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

208. A company acquires assets from a vendor and issues fully paid shares in settlement. The entries in the company's books are:

     कDebit Share capital, Credit Assets खDebit Assets, Credit Vendor; then Debit Vendor, Credit Share capital (and share premium if any) गDebit Vendor, Credit Bank; then Debit Assets, Credit Share capital घDebit Assets, Credit Share forfeiture
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

209. 'Firm underwriting' means that the underwriter:

     कUndertakes no liability for unsubscribed shares खGuarantees the payment of future dividends गAgrees to take up a specified number of shares irrespective of the public subscription घBuys all the shares that remain unsold after allotment only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

210. An issue of 1,00,000 shares is underwritten 60% by A and 40% by B. Applications are received for 80,000 shares: 50,000 marked A, 25,000 marked B and 5,000 unmarked (shared in the ratio of gross liability). B's net liability is:

     क7,000 shares ख15,000 shares ग10,000 shares घ13,000 shares
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।