लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Opening stock Rs 155,000, purchases Rs 1,935,000 and closing stock Rs 100,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,990,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,990,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,710,000 and cost of goods sold is Rs 2,168,000. Find the gross profit ratio.
सही उत्तर: क) 20%
GP = 2,710,000 − 2,168,000 = 542,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,200,000 is depreciated at 20% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 768,000
Book value = 1,200,000 × (1 − 20/100)² = Rs 768,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,290,000 with a scrap value of Rs 100,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 119,000
Depreciation = (Cost − Scrap)/Life = (1,290,000 − 100,000)/10 = Rs 119,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,320,000, operating expenses are Rs 290,000 and other income is Rs 105,000. Find the net profit.
सही उत्तर: घ) Rs 2,135,000
Net profit = GP − Expenses + Other income = Rs 2,135,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 100,000, purchases Rs 975,000 and closing stock Rs 40,000. Find the cost of goods sold.
सही उत्तर: क) Rs 1,035,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,035,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,660,000 and cost of goods sold is Rs 3,262,000. Find the gross profit ratio.
सही उत्तर: क) 30%
GP = 4,660,000 − 3,262,000 = 1,398,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,690,000 with a scrap value of Rs 320,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 342,500
Depreciation = (Cost − Scrap)/Life = (1,690,000 − 320,000)/4 = Rs 342,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,170,000, operating expenses are Rs 950,000 and other income is Rs 175,000. Find the net profit.
सही उत्तर: घ) Rs 1,395,000
Net profit = GP − Expenses + Other income = Rs 1,395,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 370 and variable cost per unit is Rs 148. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 60%
P/V ratio = (SP − VC)/SP × 100 = 222/370 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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