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

391. A company issues 3-year 5% convertible bonds of Rs 10,00,000 at par. The present value of their cash flows discounted at 9% (the rate for similar non-convertible bonds) is Rs 8,98,750. The equity component is:

     कRs 8,98,750 खRs 50,000 गRs 1,50,000 घRs 1,01,250
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

392. Under IAS 32, a convertible bond that can be converted into a fixed number of the issuer's equity shares is classified by the issuer as:

     कEntirely equity खEntirely a liability गA compound instrument split into liability and equity components घA derivative asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

393. Under IFRS 2, a cash-settled share-based payment (such as share appreciation rights) is:

     कMeasured once at grant date only खRecognised as a liability and remeasured at fair value at each reporting date until settled गRecognised in equity घNot recognised until paid
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

394. Under IFRS 16, where ownership does not transfer and no purchase option is reasonably certain, a lessee depreciates the right-of-use asset over:

     कThe shorter of the lease term and the asset's useful life खThe asset's useful life in all cases गA fixed five years घThe lessor's remaining tax life
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

395. Under IFRS 16, which of the following is EXCLUDED from the measurement of a lessee's lease liability?

     कFixed lease payments खThe exercise price of a purchase option reasonably certain to be exercised गVariable payments that depend on an index such as a consumer price index घVariable payments linked to the lessee's future sales
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

396. Under IFRS 15, incremental costs of obtaining a contract, such as a sales commission, are:

     कAlways expensed खDeducted from revenue गRecognised as an asset if expected to be recovered (they may be expensed if the amortisation period is one year or less) घRecognised in OCI
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

397. Under IFRS 15, in a consignment arrangement where the dealer has not obtained control of the goods, the consignor recognises revenue when:

     कThe goods are delivered to the dealer खThe dealer sells the goods to an end customer and control passes गThe consignment contract is signed घThe dealer pays a security deposit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

398. Under IFRS 15, loyalty points that give a customer a material right to free or discounted goods in future are accounted for as:

     कA separate performance obligation, with revenue deferred until redeemed or expired खAn expense when the points are granted गA provision under IAS 37 घA reduction of share capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

399. Under IFRS 15, a product is sold for Rs 1,000 together with a free one-year service. Stand-alone selling prices are Rs 900 for the product and Rs 300 for the service. Revenue allocated to the product is:

     कRs 900 खRs 1,000 गRs 700 घRs 750
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

400. Under IFRS 13, the fair value measurement of a non-financial asset takes into account the asset's:

     कCurrent use only, in all cases खHistorical cost गHighest and best use by market participants घValue to the present owner only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।