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

501. Under IAS 2, fixed production overheads are allocated to units of production on the basis of:

     कThe normal capacity of the production facilities खThe budgeted sales value गThe units sold during the period घThe actual units produced in all cases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

502. Which of the following must be EXCLUDED from the cost of inventories under IAS 2?

     कCosts of conversion such as direct labour खTransport costs to bring goods to their present location गAbnormal amounts of wasted materials घFixed production overhead allocated on normal capacity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

503. Under IAS 7, cash received from issuing new ordinary shares is classified as a cash flow from:

     कFinancing activities खOperating activities गNon-cash activities घInvesting activities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

504. Under IAS 7, cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash with an insignificant risk of change in value, normally having an original maturity of:

     कTwo years or less खThree months or less गOne year or less घSix months or less
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

505. Which of the following items of other comprehensive income is NEVER reclassified to profit or loss?

     कGains on debt instruments measured at fair value through OCI खRevaluation surplus on property, plant and equipment गExchange differences on translating a foreign operation घEffective portion of a cash flow hedge
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

506. IAS 1 permits an entity to analyse expenses recognised in profit or loss using a classification based on either:

     कCash or credit basis खTheir size or their frequency गTheir nature or their function within the entity घFixed or variable behaviour
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

507. Under IAS 1, a liability is classified as current if, among other criteria, it is due to be settled within:

     कTwelve months after the reporting period खTwenty-four months after the reporting period गThe next five years घThree months after the reporting period
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

508. Which of the following is NOT a component of a complete set of financial statements under IAS 1?

     कNotes, including material accounting policy information खDirectors' report गStatement of changes in equity घStatement of cash flows
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

509. Under IFRS 9, transaction costs on issuing a debenture that is measured at amortised cost are:

     कExpensed immediately in profit or loss खDebited directly to retained earnings गDeducted from its initial carrying amount and spread over its life using the effective interest method घAdded to the liability and never amortised
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

510. After the re-issue of forfeited shares, the remaining credit balance in the share forfeiture account relating to those shares is transferred to:

     कShare premium खRevenue reserve गProfit or loss घCapital reserve
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।