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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Sales are Rs 1,440,000 and cost of goods sold is Rs 1,296,000. Find the gross profit ratio.
सही उत्तर: ग) 10%
GP = 1,440,000 − 1,296,000 = 144,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,870,000 with a scrap value of Rs 170,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 170,000
Depreciation = (Cost − Scrap)/Life = (1,870,000 − 170,000)/10 = Rs 170,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,190,000, operating expenses are Rs 900,000 and other income is Rs 45,000. Find the net profit.
सही उत्तर: घ) Rs 1,335,000
Net profit = GP − Expenses + Other income = Rs 1,335,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 370 and variable cost per unit is Rs 259. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 30%
P/V ratio = (SP − VC)/SP × 100 = 111/370 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 105,000, purchases Rs 440,000 and closing stock Rs 155,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 390,000
COGS = Opening stock + Purchases − Closing stock = Rs 390,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,680,000 and cost of goods sold is Rs 1,344,000. Find the gross profit ratio.
सही उत्तर: ग) 20%
GP = 1,680,000 − 1,344,000 = 336,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,220,000 with a scrap value of Rs 140,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 216,000
Depreciation = (Cost − Scrap)/Life = (1,220,000 − 140,000)/5 = Rs 216,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,600,000, operating expenses are Rs 2,550,000 and other income is Rs 60,000. Find the net profit.
सही उत्तर: क) Rs 110,000
Net profit = GP − Expenses + Other income = Rs 110,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 490 and variable cost per unit is Rs 294. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 40%
P/V ratio = (SP − VC)/SP × 100 = 196/490 × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 660,000 and current liabilities are Rs 220,000. Find the current ratio.
सही उत्तर: ग) 3:1
Current ratio = CA/CL = 660,000/220,000 = 3:1.
💬 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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