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

571. Current assets are Rs 300,000 including inventory of Rs 100,000, and current liabilities are Rs 100,000. The quick (acid-test) ratio is:

     क4 : 1 ख3 : 1 ग1 : 1 घ2 : 1
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

572. Dividends paid to equity shareholders during the year are presented in the:

     कStatement of profit or loss as an expense खStatement of changes in equity गStatement of comprehensive income as other comprehensive income घNotes only, without appearing in any primary statement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

573. Under IFRS 11, a party to a joint venture accounts for its interest using:

     कFull consolidation खThe equity method गProportionate consolidation घFair value through profit or loss in all cases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

574. When the fair value of net assets acquired exceeds the consideration transferred plus NCI (a bargain purchase), IFRS 3 requires the acquirer, after reassessment, to:

     कDeduct it from the cost of non-current assets acquired खRecognise negative goodwill as a liability amortised over 5 years गRecognise the resulting gain in profit or loss on the acquisition date घCredit it directly to share premium
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

575. Under IAS 28, significant influence over an investee is presumed when the investor holds, directly or indirectly:

     कMore than 50% of the voting power ख20% or more of the voting power गAt least 10% of the voting power घExactly 50% of the voting power
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

576. Parent P sold goods costing Rs 1,000 to its subsidiary S at cost plus 25%. Half of these goods remain in S's inventory at year-end. The unrealised profit to be eliminated on consolidation is:

     कRs 125 खRs 250 गRs 100 घRs 62.50
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

577. Under IFRS 3, non-controlling interest in an acquiree (present ownership interests) may be measured at acquisition date at:

     कFair value, or the proportionate share of the acquiree's identifiable net assets खHistorical cost of the acquiree's assets only गNominal value of shares held by the NCI घMarket value of the parent's shares
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

578. P acquires 80% of S for Rs 900,000 when the fair value of S's net assets is Rs 1,000,000. Non-controlling interest is measured at its proportionate share of net assets. Goodwill is:

     कRs 80,000 खRs 900,000 गRs 100,000 घRs 300,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

579. Under IFRS 10, an investor controls an investee when it has:

     कMore than 20% of the voting shares खPower over the investee, exposure or rights to variable returns, and the ability to use its power to affect those returns गA seat on the board of directors घA long-term loan to the investee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

580. Under IAS 32, preference shares that the issuer must redeem for cash on a fixed future date are classified as:

     कA reserve खEquity गA contingent liability घA financial liability
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।