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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Selling price per unit is Rs 60 and variable cost per unit is Rs 36. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 40%
P/V ratio = (SP − VC)/SP × 100 = 24/60 × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,470,000 and current liabilities are Rs 490,000. Find the current ratio.
सही उत्तर: घ) 3:1
Current ratio = CA/CL = 1,470,000/490,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 295,000, purchases Rs 1,830,000 and closing stock Rs 215,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,910,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,910,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,560,000 and cost of goods sold is Rs 1,326,000. Find the gross profit ratio.
सही उत्तर: ख) 15%
GP = 1,560,000 − 1,326,000 = 234,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 50,000 with a scrap value of Rs 5,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 11,250
Depreciation = (Cost − Scrap)/Life = (50,000 − 5,000)/4 = Rs 11,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,390,000, operating expenses are Rs 840,000 and other income is Rs 180,000. Find the net profit.
सही उत्तर: क) Rs 730,000
Net profit = GP − Expenses + Other income = Rs 730,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 370 and variable cost per unit is Rs 296. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 20%
P/V ratio = (SP − VC)/SP × 100 = 74/370 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 335,000, purchases Rs 1,165,000 and closing stock Rs 70,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,430,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,430,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,590,000 and cost of goods sold is Rs 4,131,000. Find the gross profit ratio.
सही उत्तर: ख) 10%
GP = 4,590,000 − 4,131,000 = 459,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,080,000 with a scrap value of Rs 70,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 101,000
Depreciation = (Cost − Scrap)/Life = (1,080,000 − 70,000)/10 = Rs 101,000.
💬 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।
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