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

521. A statement prepared under incomplete (single-entry) records to ascertain the capital of a business on a given date is called a:

     कStatement of affairs खBank reconciliation statement गTrial balance घReceipts and payments account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

522. Which of the following is revenue expenditure?

     कLegal fees for purchasing land खPurchase of a delivery vehicle गRoutine repairs to an existing machine घCost of extending a factory building
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

523. Trade discount allowed by a supplier on the list price of goods is:

     कDebited to the discount allowed account खNot recorded separately in the books of account गRecorded as discount received income घAdded to the cost of purchases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

524. A debt of Rs 4,000 written off as irrecoverable in an earlier year is unexpectedly recovered in cash this year. The cash received is credited to:

     कSales account खCapital account गAllowance for doubtful debts in the statement of financial position only घBad debts recovered (income) account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

525. Rent received in advance from a tenant for the next accounting period is shown in the statement of financial position as:

     कA current asset खA current liability गIncome for the current year घPart of equity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

526. A business with a 31 December year-end paid a one-year insurance premium of Rs 12,000 on 1 October. The insurance expense for the year ending 31 December is:

     कRs 9,000 खRs 1,000 गRs 3,000 घRs 12,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

527. Inventory was destroyed by fire. Opening inventory Rs 60,000, purchases Rs 3,00,000, sales Rs 4,00,000 and gross profit is 25% on sales. The estimated value of inventory at the date of the fire is:

     कRs 75,000 खRs 1,00,000 गRs 40,000 घRs 60,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

528. An inventory system in which the inventory records are updated after every purchase and sale is called the:

     कStandard cost method खRetail method गPeriodic system घPerpetual system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

529. An inventory item costs Rs 50,000 and can be sold for Rs 52,000 after incurring selling costs of Rs 7,000. Under IAS 2 it is carried at:

     कRs 45,000 खRs 50,000 गRs 52,000 घRs 43,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

530. A machine costing Rs 1,00,000 with a 5-year life is depreciated using the double-declining balance method. Depreciation for year 1 is:

     कRs 20,000 खRs 40,000 गRs 32,000 घRs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।