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 2,280,000 and cost of goods sold is Rs 1,596,000. Find the gross profit ratio.
सही उत्तर: घ) 30%
GP = 2,280,000 − 1,596,000 = 684,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 610,000 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 131,250
Depreciation = (Cost − Scrap)/Life = (610,000 − 85,000)/4 = Rs 131,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 940,000, operating expenses are Rs 220,000 and other income is Rs 100,000. Find the net profit.
सही उत्तर: ग) Rs 820,000
Net profit = GP − Expenses + Other income = Rs 820,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 410 and variable cost per unit is Rs 205. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 50%
P/V ratio = (SP − VC)/SP × 100 = 205/410 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 410,000, purchases Rs 1,635,000 and closing stock Rs 490,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,555,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,555,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,320,000 and cost of goods sold is Rs 3,240,000. Find the gross profit ratio.
सही उत्तर: घ) 25%
GP = 4,320,000 − 3,240,000 = 1,080,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 300,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 168,750
Book value = 300,000 × (1 − 25/100)² = Rs 168,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 810,000 with a scrap value of Rs 20,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 197,500
Depreciation = (Cost − Scrap)/Life = (810,000 − 20,000)/4 = Rs 197,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,750,000, operating expenses are Rs 1,180,000 and other income is Rs 105,000. Find the net profit.
सही उत्तर: ख) Rs 675,000
Net profit = GP − Expenses + Other income = Rs 675,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 320 and variable cost per unit is Rs 224. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 30%
P/V ratio = (SP − VC)/SP × 100 = 96/320 × 100 = 30%.
💬 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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