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

371. In a sole trader's final accounts, closing inventory given as an adjustment outside the trial balance appears in:

     कThe balance sheet only खThe debit side of the trading account only गThe profit and loss account and the capital account घThe credit side of the trading account and in the balance sheet as a current asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

372. Under IAS 2, the specific identification of costs must be used for:

     कAll inventories खLarge numbers of interchangeable items गItems that are not ordinarily interchangeable and goods produced for specific projects घAgricultural produce only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

373. Under IAS 2, when inventory that was written down to net realisable value later has a higher NRV, the write-down:

     कCannot be reversed खIs reversed, but not above the original cost गIs reversed to the new NRV even if above cost घIs reversed through OCI
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

374. Under IAS 24, which of the following is NOT, by itself, a related party of an entity?

     कA supplier with which the entity transacts a significant volume of business खA subsidiary of the entity गA member of its key management personnel घA close family member of a director
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

375. Under IAS 19, termination benefits are recognised at the earlier of when the entity can no longer withdraw the offer and when it:

     कPays the benefit खSigns its financial statements गReceives tax relief on them घRecognises related restructuring costs under IAS 37
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

376. Under IAS 19, the cost of accumulating paid absences (leave that can be carried forward) is recognised:

     कOnly when the leave is actually taken खOn retirement गAs employees render service that increases their entitlement घNever
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

377. Under IFRS 1, a first-time adopter prepares its opening IFRS statement of financial position as at the:

     कEnd of its first IFRS reporting period खDate of transition to IFRSs गDate of incorporation घDate of its first audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

378. Under IFRS 10, an entity that meets the definition of an investment entity generally:

     कMeasures its investments in subsidiaries at fair value through profit or loss instead of consolidating them खConsolidates all subsidiaries line by line गUses the equity method for subsidiaries घUses proportionate consolidation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

379. Subsidiary S (80% owned) sold goods to its parent P for Rs 50,000 at a profit of Rs 10,000, and P still holds all the goods at the year-end. In the consolidated statement of financial position, inventory is reduced by:

     कRs 8,000 खRs 2,000 गNil घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

380. P acquires 100% of S on 1 July. S earns a profit of Rs 1,20,000 evenly over the year ending 31 December. The amount of S's profit included in P's consolidated profit for that year is:

     कRs 1,20,000 खRs 30,000 गRs 60,000 घRs 90,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।