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

1701. The concept under which only transactions and events that can be expressed in monetary terms are recorded in the books is the:

      कGoing concern concept खMatching concept गRealisation concept घMoney measurement concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1702. Under the IASB Conceptual Framework, the primary users of general purpose financial reports are:

      कGovernment tax authorities खEmployees and trade unions गExisting and potential investors, lenders and other creditors घThe entity's own management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1703. Under the IASB Conceptual Framework (2018), a liability is defined as:

      कAny amount owed to shareholders खA present obligation of the entity to transfer an economic resource as a result of past events गA probable future sacrifice arising from future transactions घThe residual interest in assets after deducting equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1704. Under the IASB Conceptual Framework, the two FUNDAMENTAL qualitative characteristics of useful financial information are:

      कRelevance and faithful representation खComparability and verifiability गTimeliness and understandability घPrudence and consistency
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1705. When a tax on a product is passed back by the producer to suppliers of raw materials or labour through lower purchase prices or wages, it is called:

      कBackward shifting खForward shifting गTax capitalisation घTax evasion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1706. An advantage of an ad valorem duty over a specific duty is that:

      कIt is easier to assess because no valuation is needed खIt cannot be evaded by undervaluation गRevenue automatically rises with the prices of goods घIt falls only on low-priced goods
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1707. Which of the following is NOT one of Adam Smith's four canons of taxation?

      कEquality खCertainty गConvenience घProductivity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1708. The 'minimum aggregate sacrifice' version of the sacrifice theory of taxation leads to:

      कEqual tax for everyone खProportional taxation गSteeply progressive taxation, taxing the highest incomes first घRegressive taxation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1709. When a VAT-registered person closes the business permanently, the appropriate step regarding VAT is:

      कContinue filing returns forever खTransfer the registration to any buyer गConvert it into income tax registration automatically घApply for cancellation (deregistration) of VAT registration after settling liabilities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1710. To claim input tax credit, a VAT tax invoice for a purchase should generally show, among other things:

      कOnly the total amount paid खThe supplier's and the buyer's name, address and PAN, the taxable value and the VAT amount गOnly the buyer's bank account number घThe supplier's income tax liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।