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 325,000, purchases Rs 1,780,000 and closing stock Rs 410,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,695,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,695,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,940,000 and cost of goods sold is Rs 1,164,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 1,940,000 − 1,164,000 = 776,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,830,000 with a scrap value of Rs 225,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 160,500
Depreciation = (Cost − Scrap)/Life = (1,830,000 − 225,000)/10 = Rs 160,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 910,000, operating expenses are Rs 60,000 and other income is Rs 75,000. Find the net profit.
सही उत्तर: ख) Rs 925,000
Net profit = GP − Expenses + Other income = Rs 925,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 180 and variable cost per unit is Rs 135. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 25%
P/V ratio = (SP − VC)/SP × 100 = 45/180 × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 495,000, purchases Rs 1,820,000 and closing stock Rs 20,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 2,295,000
COGS = Opening stock + Purchases − Closing stock = Rs 2,295,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,990,000 and cost of goods sold is Rs 1,393,000. Find the gross profit ratio.
सही उत्तर: ग) 30%
GP = 1,990,000 − 1,393,000 = 597,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 560,000 with a scrap value of Rs 90,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 58,750
Depreciation = (Cost − Scrap)/Life = (560,000 − 90,000)/8 = Rs 58,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,160,000, operating expenses are Rs 1,480,000 and other income is Rs 170,000. Find the net profit.
सही उत्तर: ग) Rs 850,000
Net profit = GP − Expenses + Other income = Rs 850,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 185,000, purchases Rs 440,000 and closing stock Rs 195,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 430,000
COGS = Opening stock + Purchases − Closing stock = Rs 430,000.
💬 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।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।