लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Under IAS 10, if after the reporting period management decides to liquidate the entity and has no realistic alternative, the financial statements should:
सही उत्तर: ख) Not be prepared on the going concern basis
IAS 10 says that if the going concern assumption is no longer appropriate, the financial statements must not be prepared on that basis.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 33, when a rights issue is made at a price below the market price, its bonus element is reflected in EPS by:
सही उत्तर: क) Multiplying the shares outstanding before the issue by an adjustment factor (fair value per share before the issue / theoretical ex-rights price)
IAS 33 treats the bonus element of a rights issue like a bonus issue, applying an adjustment factor of fair value before the issue divided by the theoretical ex-rights price.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company sold 1,000 products under a one-year warranty. It expects 90% to need no repair, 8% minor repairs at Rs 500 each and 2% major repairs at Rs 2,000 each. The warranty provision (expected value) is:
सही उत्तर: घ) Rs 80,000
Expected cost = (80 × 500) + (20 × 2,000) = 40,000 + 40,000 = Rs 80,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 37, an expected reimbursement from an insurer in respect of a provision is recognised as a separate asset only when it is:
सही उत्तर: ग) Virtually certain to be received
IAS 37 recognises a reimbursement only when it is virtually certain, and it cannot exceed the provision.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 36, which of the following is an EXTERNAL indicator that an asset may be impaired?
सही उत्तर: ख) An increase in market interest rates that materially lowers value in use
Rising market interest rates are an external source of information listed in IAS 36; the other options are internal indicators.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 36, an impairment loss previously recognised on goodwill:
सही उत्तर: क) Must never be reversed
IAS 36 prohibits reversal of goodwill impairment, since any increase would likely be internally generated goodwill.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 38, the revaluation model may be applied to an intangible asset only if:
सही उत्तर: घ) Its fair value can be determined by reference to an active market
IAS 38 allows the revaluation model only where fair value is measured by reference to an active market, which is rare for intangibles.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 38, which of the following must NEVER be recognised as an intangible asset?
सही उत्तर: ग) Internally generated brands and customer lists
IAS 38 prohibits recognising internally generated brands, mastheads, publishing titles and customer lists as their cost cannot be separated from developing the business.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A building costing Rs 10,00,000 (20-year life, nil residual value) is revalued to Rs 12,00,000 at the end of year 5. Depreciation in year 6, over the remaining life, is:
सही उत्तर: ख) Rs 80,000
The revalued amount is spread over the remaining 15 years: 12,00,000 / 15 = Rs 80,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 16, an entity may transfer the excess of depreciation on the revalued amount over depreciation on original cost from revaluation surplus to retained earnings. This transfer is made:
सही उत्तर: क) Directly within equity, not through profit or loss
IAS 16 states that transfers from revaluation surplus to retained earnings are not made through profit or loss.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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