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

411. An entity sells goods for USD 1,000 when the rate is Rs 130/USD. At the year-end the receivable is unpaid and the closing rate is Rs 133/USD. Under IAS 21 the entity recognises:

     कAn exchange loss of Rs 3,000 in profit or loss खAn exchange gain of Rs 3,000 in OCI गNo exchange difference until settlement घAn exchange gain of Rs 3,000 in profit or loss
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

412. Under IAS 12, deferred tax on a revaluation surplus that is recognised in other comprehensive income is itself recognised in:

     कProfit or loss खRetained earnings directly गOther comprehensive income घShare premium
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

413. Under IAS 12, deferred tax is recognised on:

     कPermanent differences only खTemporary differences between carrying amounts and tax bases गDifferences between accounting profit and dividends घTaxes paid in advance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

414. Under the indirect method of computing operating cash flows, a decrease in trade receivables during the year is:

     कAdded to profit खDeducted from profit गIgnored घShown under investing activities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

415. Under IAS 7, bank overdrafts that are repayable on demand and form an integral part of an entity's cash management are:

     कClassified as financing cash flows खIgnored in the statement of cash flows गTreated as investing activities घIncluded as a component of cash and cash equivalents
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

416. PPE carrying amount was Rs 5,00,000 at the start and Rs 6,00,000 at the end of the year. Depreciation was Rs 80,000 and an asset with carrying amount Rs 20,000 was disposed of. With no revaluation, cash paid for PPE purchases is:

     कRs 1,00,000 खRs 1,80,000 गRs 2,00,000 घRs 1,20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

417. Under IAS 7, which of the following is a NON-cash transaction that is excluded from the statement of cash flows (and disclosed elsewhere)?

     कPayment of interest on a loan खAcquisition of an asset by issuing shares to the seller गReceipt of dividends घRepayment of a bank loan
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

418. Under IAS 1, assets and liabilities, or income and expenses:

     कShall not be offset unless required or permitted by an IFRS खMay always be offset if management wishes गMust be offset whenever they relate to the same counterparty घMust be offset in the statement of cash flows only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

419. Under IAS 1, an entity must present an additional statement of financial position as at the beginning of the preceding period when it:

     कChanges its auditors खIssues new shares गReports a loss for the year घApplies a policy retrospectively or makes a retrospective restatement that materially affects that statement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

420. Under IAS 8 and IAS 16, which of the following is a change in ACCOUNTING ESTIMATE rather than a change in accounting policy?

     कChanging from the cost model to the revaluation model for PPE खChanging the inventory cost formula from FIFO to weighted average गChanging the depreciation method from straight-line to reducing balance घAdopting a new IFRS
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।