चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1351. Under IAS 16, a revaluation decrease on an asset that has an existing revaluation surplus is:

      कRecognised wholly in profit or loss खIgnored until the asset is sold गRecognised in OCI to the extent of the surplus for that asset, with any excess in profit or loss घDeducted from share capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1352. Under IAS 16, when the revaluation model is used, revaluations must be made:

      कWith sufficient regularity that the carrying amount does not differ materially from fair value at the reporting date खEvery year without exception गOnly once, on first adoption घEvery five years exactly
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1353. Under IAS 16, when an item of PPE is acquired in exchange for another asset and the exchange lacks commercial substance, the new asset is measured at:

      कFair value of the asset received खFair value of the asset given up गNil घCarrying amount of the asset given up
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1354. Under IAS 2, which techniques for measuring the cost of inventories may be used for convenience if the results approximate cost?

      कReplacement cost and base stock methods खStandard cost method and retail method गLIFO and NIFO methods घMarket value and selling price methods
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1355. A company issues debentures at par that are redeemable at a premium of 10%. Under IFRS 9 amortised cost, the premium on redemption is:

      कRecognised as an expense in full on the issue date खCredited to share premium गIgnored until redemption घIncluded in the effective interest calculation and recognised as finance cost over the life of the debentures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1356. Under IAS 38, expenditure on start-up activities and the legal costs of forming a company (preliminary expenses) is:

      कCapitalised as an intangible asset and amortised over five years खDeducted from share capital गRecognised as an expense when incurred घAdded to goodwill
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1357. When a retiring partner's dues are not paid immediately, the amount due to him is transferred to:

      कThe realisation account खThe retiring partner's loan account गThe remaining partners' capital accounts घThe goodwill account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1358. The minimum subscription in a public issue of shares refers to the:

      कMinimum amount that must be subscribed before the company can allot shares खMinimum number of shares a single applicant may apply for गMinimum amount payable on application per share घMinimum share capital of a private company
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1359. A company splits each Rs 100 share into ten shares of Rs 10 each. The effect on the total paid-up share capital is:

      कIt increases tenfold खIt decreases to one-tenth गIt is transferred to reserves घIt remains unchanged
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1360. Under the net assets method, the purchase consideration in an amalgamation is calculated as:

      कAssets taken over at agreed values less liabilities taken over at agreed values खNumber of shares issued × face value of shares गBook value of the transferor's share capital घTotal assets of the transferor at book value
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।