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

451. Under the IFRS 9 simplified approach for trade receivables without a significant financing component, the loss allowance is always measured at:

     कA fixed 5% of receivables खLifetime expected credit losses गIncurred losses only घ12-month expected credit losses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

452. Under the IFRS 9 general approach, for a financial asset whose credit risk has NOT increased significantly since initial recognition, the loss allowance is measured at:

     क12-month expected credit losses खIncurred losses only गLifetime expected credit losses घZero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

453. Under IFRS 9, an entity may make an irrevocable election at initial recognition to present changes in fair value in OCI for:

     कTrade receivables without a significant financing component खDerivatives held for trading गAll debt instruments घInvestments in equity instruments not held for trading
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

454. When a bill of exchange receivable is dishonoured on maturity, the holder's entry is:

     कDebit the drawee (acceptor), credit bills receivable खDebit bad debts, credit sales गDebit cash, credit bills receivable घDebit bills receivable, credit the drawee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

455. Under the business entity concept:

     कThe business is treated as separate from its owner खOnly transactions measurable in money are recorded गRevenue is recognised when earned घThe business is assumed to continue indefinitely
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

456. Using the same accounting methods from one period to the next so that results are comparable reflects the concept of:

     कMateriality खRealisation गMoney measurement घConsistency
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

457. Under the IASB Conceptual Framework, materiality is described as:

     कA component of faithful representation खA fixed percentage of profit before tax गAn entity-specific aspect of relevance घAn enhancing qualitative characteristic
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

458. Under the IASB Conceptual Framework, a perfectly faithful representation would be:

     कTimely, verifiable and understandable खComplete, neutral and free from error गPrudent, conservative and consistent घComparable, relevant and material
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

459. In departmental accounts, rent of a building is most appropriately apportioned among departments on the basis of:

     कValue of purchases खNumber of employees गDepartmental sales घFloor area occupied
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

460. Del credere commission is paid to a consignee for:

     कSelling goods above the invoice price खStoring goods in a warehouse गBearing the risk of bad debts on credit sales घPaying freight on behalf of the consignor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।