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

211. Salaries of office staff are normally apportioned between the pre- and post-incorporation periods on the basis of:

     कTime ratio खSales ratio गGross profit ratio घCapital employed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

212. When apportioning items between the pre- and post-incorporation periods, gross profit is normally apportioned on the basis of:

     कThe sales ratio खThe time ratio गThe number of employees घEqually between the two periods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

213. Profit earned by a company in the period before its incorporation (pre-incorporation profit) is:

     कDistributed as dividend to shareholders खTreated as a capital profit, credited to capital reserve गCredited to the general reserve as revenue profit घShown as income of the post-incorporation period
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

214. A joint life policy taken by a partnership firm is a policy:

     कOn the life of the senior partner only, payable to his family खCovering the firm's assets against fire गTaken by each partner separately for his own family घOn the lives of all the partners jointly, payable on the death of any partner or on maturity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

215. On the admission of a new partner, a general reserve already appearing in the firm's balance sheet is:

     कTransferred to all partners, including the new one, in the new ratio खCredited to the new partner only गLeft untouched for the new firm घTransferred to the old partners' capital accounts in their old profit-sharing ratio
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

216. A firm earns an average profit of Rs 60,000; the normal rate of return is 12% and its net assets (capital employed) are Rs 4,00,000. Goodwill by capitalising the average profit is:

     कRs 1,00,000 खRs 5,00,000 गRs 72,000 घRs 12,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

217. A partner withdrew Rs 2,000 at the BEGINNING of every month for 12 months. Interest on drawings is charged at 12% per annum. The interest on drawings is:

     कRs 1,440 खRs 1,560 गRs 1,320 घRs 2,880
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

218. Under IAS 2, storage costs of finished goods held in a warehouse awaiting sale are:

     कIncluded in the cost of inventories खAdded to the selling price गExcluded from the cost of inventories and recognised as an expense घCapitalised as part of property, plant and equipment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

219. Under IAS 16, the carrying amount of an item of PPE is derecognised:

     कOnly when it is sold for cash खWhen it is fully depreciated, even if still in use गOn disposal, or when no future economic benefits are expected from its use or disposal घWhen its fair value falls below its carrying amount
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

220. Under IAS 16, which of the following costs is NOT included in the cost of an item of property, plant and equipment?

     कInitial delivery and handling costs खCosts of site preparation गProfessional fees directly attributable to the asset घCosts of introducing a new product, including advertising
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।