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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Gross profit is Rs 1,240,000, operating expenses are Rs 790,000 and other income is Rs 160,000. Find the net profit.
सही उत्तर: घ) Rs 610,000
Net profit = GP − Expenses + Other income = Rs 610,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 330 and variable cost per unit is Rs 264. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 20%
P/V ratio = (SP − VC)/SP × 100 = 66/330 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,417,500 and current liabilities are Rs 810,000. Find the current ratio.
सही उत्तर: घ) 1.75:1
Current ratio = CA/CL = 1,417,500/810,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 175,000, purchases Rs 1,210,000 and closing stock Rs 425,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 960,000
COGS = Opening stock + Purchases − Closing stock = Rs 960,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,280,000 and cost of goods sold is Rs 2,996,000. Find the gross profit ratio.
सही उत्तर: क) 30%
GP = 4,280,000 − 2,996,000 = 1,284,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,530,000 with a scrap value of Rs 85,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 361,250
Depreciation = (Cost − Scrap)/Life = (1,530,000 − 85,000)/4 = Rs 361,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,840,000, operating expenses are Rs 330,000 and other income is Rs 135,000. Find the net profit.
सही उत्तर: ख) Rs 1,645,000
Net profit = GP − Expenses + Other income = Rs 1,645,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 820 and variable cost per unit is Rs 492. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 40%
P/V ratio = (SP − VC)/SP × 100 = 328/820 × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 800,000 and current liabilities are Rs 640,000. Find the current ratio.
सही उत्तर: ग) 1.25:1
Current ratio = CA/CL = 800,000/640,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 365,000, purchases Rs 885,000 and closing stock Rs 155,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,095,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,095,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
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