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

441. Under the IASB Conceptual Framework (2018), a liability is defined as:

     कAny amount owed to shareholders खA present obligation of the entity to transfer an economic resource as a result of past events गA probable future sacrifice arising from future transactions घThe residual interest in assets after deducting equity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

442. Under the IASB Conceptual Framework, the two FUNDAMENTAL qualitative characteristics of useful financial information are:

     कRelevance and faithful representation खComparability and verifiability गTimeliness and understandability घPrudence and consistency
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

443. The provision (allowance) for doubtful debts is created in accordance with the concept of:

     कBusiness entity खPrudence गMoney measurement घGoing concern
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

444. Opening inventory Rs 40,000, closing inventory Rs 60,000 and cost of goods sold Rs 5,00,000. Purchases for the year are:

     कRs 6,00,000 खRs 5,20,000 गRs 5,00,000 घRs 4,80,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

445. A sole trader introduces a personal car worth Rs 8,00,000 into the business. The journal entry is:

     कDebit Motor vehicle, Credit Drawings खDebit Motor vehicle, Credit Capital गDebit Capital, Credit Motor vehicle घDebit Drawings, Credit Capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

446. Depreciation is best described as:

     कA fund set aside in cash to replace the asset खA method of valuing an asset at its market price गAn increase in value of an asset over time घThe systematic allocation of the depreciable amount of an asset over its useful life
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

447. A partnership has goodwill valued at Rs 60,000. On admission of a new partner who brings no cash for goodwill, and goodwill is not to be shown in the books, the adjustment is made by:

     कCrediting the sacrificing partners' capital accounts and debiting the new partner's capital account with his share खDebiting all partners equally गRaising goodwill in the books and leaving it there घCrediting the new partner and debiting the old partners
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

448. Under IAS 28, unrealised profit on goods sold by an investor to its associate (still held by the associate at year-end) is eliminated:

     कTo the extent of the investor's interest in the associate खIn full गOnly if the associate is listed घNot at all
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

449. Under IAS 19, the past service cost arising when a defined benefit plan is amended is recognised:

     कDirectly in retained earnings खIn profit or loss at the earlier of when the amendment occurs and when related restructuring costs are recognised गIn OCI and never recycled घSpread over the average remaining service lives
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

450. Under IFRS 16, an example of a lease that may qualify for the low-value asset exemption is a lease of:

     कAn office building खA delivery truck गA factory machine of high value घA tablet or small personal computer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।