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

1401. Providing information about contingent liabilities and accounting policies in the notes to the financial statements is mainly required by the principle of:

      कConservatism खFull disclosure गCost घRealisation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1402. Dividing the indefinite life of a business into equal reporting intervals, usually of twelve months, is the basis of the:

      कDual aspect concept खMateriality concept गBusiness entity concept घAccounting period (periodicity) concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1403. Land bought for Rs 10,00,000 now has a market value of Rs 15,00,000, but the entity continues to show it at Rs 10,00,000 under the cost model. This reflects the:

      कGoing concern concept खMoney measurement concept गHistorical cost concept घMatching concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1404. The realisation concept states that revenue should be recognised when:

      कIt is earned, i.e. goods or services are transferred to the customer, whether or not cash is received खCash is received from the customer गAn order is received from the customer घThe goods are manufactured
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1405. Interest received by an individual on a bank fixed deposit, not connected with any business, is classified under which head of income?

      कEmployment खBusiness गWindfall gain घInvestment
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1406. An employer pays the school fees of an employee's children directly to the school. For the employee, this payment is:

      कTreated as investment income खIncluded in employment income as a benefit गTaxed only in the hands of the school घExempt because it is paid to the school
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1407. Why does a pure lump-sum tax have no excess burden?

      कBecause it is collected by local governments खBecause the amount does not depend on any choice the taxpayer can change गBecause it is paid only by the rich घBecause it raises very little revenue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1408. According to the Harberger approximation, if the rate of a tax is doubled, its deadweight loss roughly becomes:

      कUnchanged खTwice as large गHalf as large घFour times as large
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1409. A deferred tax asset typically arises from:

      कUnused tax losses carried forward that can reduce future taxable income खTax depreciation exceeding accounting depreciation गIncome taxed later than it is recognised in the accounts घA revaluation surplus on land
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1410. 'Controlled Foreign Company (CFC)' rules in international taxation are designed to:

      कRestrict foreign investment in domestic firms खTax resident shareholders on certain undistributed profits of foreign subsidiaries in low-tax countries गControl foreign exchange transactions by banks घExempt foreign companies from all taxes
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।