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

341. Land bought for Rs 10,00,000 now has a market value of Rs 15,00,000, but the entity continues to show it at Rs 10,00,000 under the cost model. This reflects the:

     कGoing concern concept खMoney measurement concept गHistorical cost concept घMatching concept
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

342. The realisation concept states that revenue should be recognised when:

     कIt is earned, i.e. goods or services are transferred to the customer, whether or not cash is received खCash is received from the customer गAn order is received from the customer घThe goods are manufactured
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

343. Input VAT paid on the purchase of raw materials, which the business can recover from the tax authority, is:

     कAdded to the cost of inventory खCharged as an expense गCredited to sales घExcluded from inventory cost and recorded as recoverable (set off against output VAT)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

344. In departmental accounts, goods transferred between departments at a profit and remaining in the receiving department's closing inventory give rise to unrealised profit, which is:

     कAdded to the receiving department's profit खIgnored गEliminated through a stock reserve charged against the transferring department's profit घTransferred to capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

345. Under a hire purchase agreement, the hire purchaser records the asset in its books at the:

     कTotal of all instalments including interest खCash price गDown payment only घInstalments less the first year's interest
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

346. The consolidated financial statements of the Government of Nepal are prepared by the:

     कFinancial Comptroller General Office (FCGO) खOffice of the Auditor General गNepal Rastra Bank घNational Planning Commission
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

347. The fiscal year followed by the Government of Nepal and most Nepali entities runs from:

     क1 Baisakh to the end of Chaitra ख1 January to 31 December ग1 April to 31 March घ1 Shrawan to the end of Ashadh
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

348. Dividend per share is Rs 6 and the market price per share is Rs 120. The dividend yield is:

     क20% ख2% ग5% घ6%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

349. Annual credit purchases are Rs 7,30,000 and trade payables are Rs 1,00,000. Using a 365-day year, the payables payment period is:

     क30 days ख50 days ग73 days घ100 days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

350. Net profit after tax is Rs 1,50,000 and average shareholders' equity is Rs 10,00,000. Return on equity is:

     क15% ख10% ग1.5% घ6.67%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।