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

251. Shareholders' funds are Rs 6,00,000 and total assets are Rs 10,00,000. The proprietary ratio is:

     क1.67 ख0.40 ग0.60 घ1.50
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

252. Under IAS 7, cash flows from the purchase and sale of securities held for dealing or trading purposes are classified as:

     कInvesting activities खFinancing activities गNon-cash transactions घOperating activities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

253. When operating cash flow is computed by the indirect method under IAS 7, a profit on the sale of plant included in profit before tax is:

     कDeducted from profit, because the proceeds appear under investing activities खAdded to profit गIgnored घShown under financing activities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

254. A company has 10,00,000 ordinary shares on 1 January. On 1 July it buys back and cancels 2,00,000 shares. For its calendar year, the weighted average number of shares for basic EPS is:

     क8,00,000 ख9,00,000 ग10,00,000 घ9,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

255. IAS 24 requires an entity to disclose key management personnel compensation:

     कOnly for the chief executive by name खOnly if it exceeds a fixed limit गIn total and for each category such as short-term benefits, post-employment benefits and share-based payment घOnly when shareholders request it
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

256. Under IAS 23, when funds are borrowed generally and used to obtain a qualifying asset, the borrowing costs eligible for capitalisation are determined by applying to the expenditure a:

     कRate equal to the bank's prime lending rate खCapitalisation rate equal to the weighted average of borrowing costs on the entity's general borrowings गRate equal to the return on equity घZero rate, as only specific borrowings qualify
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

257. When the financial statements of a foreign operation are translated into the presentation currency under IAS 21, assets and liabilities are translated at the:

     कHistorical rates on the dates they were acquired खAverage rate for the period गOpening rate of the period घClosing rate at the reporting date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

258. Under IAS 21, a foreign currency transaction is initially recorded in the functional currency using the:

     कSpot exchange rate at the date of the transaction खClosing rate at the reporting date गAverage rate for the previous year घRate on the date of payment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

259. Under IAS 41, agricultural produce harvested from biological assets (e.g. milk or harvested tea leaves) is measured at the point of harvest at:

     कHistorical cost of production खNet realisable value at year-end गFair value less costs to sell, which then becomes its cost for IAS 2 घReplacement cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

260. Under IAS 40, when investment property carried at fair value is transferred to owner-occupied property, its cost for subsequent accounting under IAS 16 is:

     कIts original purchase price खIts carrying amount at the last annual reporting date less depreciation गNil घIts fair value at the date of the change in use
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।