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

591. Average profit is Rs 80,000, capital employed is Rs 500,000 and the normal rate of return is 10%. Goodwill at three years' purchase of super profits is:

     कRs 30,000 खRs 240,000 गRs 150,000 घRs 90,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

592. A firm's profits for the last three years were Rs 50,000, Rs 60,000 and Rs 70,000. Goodwill is valued at two years' purchase of average profits. Goodwill is:

     कRs 140,000 खRs 120,000 गRs 180,000 घRs 100,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

593. Profit before tax is Rs 200,000 (no interest or investment income). Depreciation is Rs 30,000, inventory increased by Rs 20,000 and trade payables decreased by Rs 10,000. Using the indirect method, cash generated from operations is:

     कRs 200,000 खRs 260,000 गRs 220,000 घRs 240,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

594. Under IAS 7, cash paid to purchase new equipment is classified in the statement of cash flows as a cash flow from:

     कFinancing activities खOperating activities गInvesting activities घNon-cash transactions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

595. A company with a calendar financial year had 100,000 ordinary shares on 1 January and issued 50,000 more at full market price on 1 October. The weighted average number of shares for basic EPS is:

     क150,000 ख112,500 ग125,000 घ137,500
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

596. Profit after tax is Rs 1,000,000 and preference dividends are Rs 100,000. There are 300,000 ordinary shares outstanding throughout the year. Basic EPS is:

     कRs 2.70 खRs 3.33 गRs 3.67 घRs 3.00
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

597. An asset has a carrying amount of Rs 100,000 and a tax base of Rs 70,000. The tax rate is 25%. Under IAS 12 the entity recognises:

     कA deferred tax asset of Rs 7,500 खA deferred tax liability of Rs 7,500 गA deferred tax liability of Rs 25,000 घA current tax liability of Rs 30,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

598. A lessee must pay Rs 10,000 at the end of each year for 3 years. The interest rate implicit in the lease is 10%. The initial lease liability is approximately:

     कRs 27,355 खRs 30,000 गRs 24,869 घRs 22,600
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

599. For the recognition exemption in IFRS 16, a short-term lease is one with a lease term at commencement of:

     क12 months or less ख24 months or less ग6 months or less घ36 months or less
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

600. Under IFRS 16, at the commencement of a lease (other than short-term or low-value), a lessee recognises:

     कA contingent liability for future payments खLease payments as an expense only गAn operating lease receivable घA right-of-use asset and a lease liability
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।