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

481. A provision for warranty has a carrying amount of Rs 40,000 and a tax base of nil (tax relief is given only when the cost is paid). With a tax rate of 25%, IAS 12 requires:

     कA deferred tax asset of Rs 40,000 खA deferred tax liability of Rs 10,000 गA deferred tax asset of Rs 10,000 घNo deferred tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

482. Under IAS 12, a deferred tax asset for unused tax losses carried forward is recognised:

     कAlways, in full खOnly when the losses expire गTo the extent it is probable that future taxable profit will be available against which the losses can be used घNever
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

483. Under IFRS 16, a lessor:

     कRecognises a right-of-use asset for every lease खClassifies each lease as either a finance lease or an operating lease गNeed not account for leases घTreats all leases as operating leases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

484. Under IFRS 15, a standard assurance-type warranty that only assures that a product meets agreed specifications is accounted for:

     कUnder IAS 37 as a provision खAs a reduction of revenue under IFRS 9 गAs deferred income under IAS 20 घAs a separate performance obligation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

485. Under IFRS 15, revenue is recognised over time (rather than at a point in time) when, among other criteria:

     कThe invoice is issued in instalments खCash is received before delivery गThe customer simultaneously receives and consumes the benefits as the entity performs घThe contract lasts more than one year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

486. Under IFRS 15, when an entity acts as an agent in arranging goods for a customer, it recognises revenue at:

     कThe fair value of the goods sold खThe amount of fee or commission it expects to be entitled to गThe cost of the goods to the principal घThe gross amount paid by the customer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

487. Under IFRS 15, variable consideration is included in the transaction price only to the extent that:

     कIt has been received in cash खIt is highly probable that a significant reversal of cumulative revenue recognised will not occur गIt is less than 10% of the fixed consideration घThe customer has signed a confirmation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

488. Under IAS 8, a voluntary change in accounting policy is normally applied:

     कBy adjusting the current year's profit with the cumulative effect खProspectively from the current period only गOnly to transactions after the next reporting date घRetrospectively, as if the new policy had always been applied
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

489. A warehouse is destroyed by fire shortly after the reporting date but before the financial statements are authorised for issue. Under IAS 10 this is:

     कA prior period error खA non-adjusting event, disclosed if material गA contingent asset घAn adjusting event
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

490. Under IAS 37, a constructive obligation to restructure arises only when the entity has:

     कA board decision taken before the reporting date, even if not communicated खObtained a bank loan to finance the restructuring गA detailed formal plan and has raised a valid expectation in those affected by starting to implement it or announcing its main features घAn intention to restructure at some future time
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।