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

2221. IFRS 13 defines fair value as:

      कThe replacement cost of an asset in a forced sale खThe price paid to acquire an asset including transaction costs गThe present value of future cash flows to the current owner घThe price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2222. Under IFRS 5, a non-current asset classified as held for sale is measured at the:

      कLower of its carrying amount and fair value less costs to sell खHigher of its carrying amount and fair value गOriginal cost less accumulated depreciation continued as usual घValue in use
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2223. Under the fair value model of IAS 40 Investment Property, a gain arising from a change in fair value is recognised in:

      कRetained earnings directly खOther comprehensive income as revaluation surplus गProfit or loss for the period घDeferred income
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2224. Under IAS 20, a government grant related to an asset may be presented in the statement of financial position:

      कAs a contingent asset only खAs share capital गAs deferred income, or by deducting it from the carrying amount of the asset घAs a long-term borrowing
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2225. Under IAS 21, a foreign currency trade payable outstanding at the reporting date is translated using the:

      कAverage rate for the year खHistorical rate at the date of purchase गClosing rate घRate at the date of eventual payment
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2226. Under IAS 21, an entity's functional currency is the currency of the:

      कCountry in which its shares are listed खPrimary economic environment in which the entity operates गParent company's head office घLargest single purchase made during the year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2227. Which body pronounces Nepal Financial Reporting Standards (NFRS)?

      कNepal Rastra Bank खAccounting Standards Board, Nepal गOffice of the Auditor General घSecurities Board of Nepal
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2228. Nepal Financial Reporting Standards (NFRS) applicable to listed and large entities in Nepal are largely based on:

      कUS GAAP issued by FASB खInternational Financial Reporting Standards (IFRS) issued by the IASB गInternational Public Sector Accounting Standards only घIndian Accounting Standards notified under the Indian Companies Act
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2229. Goods are sold at a mark-up of 25% on cost. The gross profit margin on sales is:

      क20% ख25% ग33.33% घ15%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2230. Return on capital employed (ROCE) is normally calculated as:

      कDividends divided by market price per share खProfit after tax divided by share capital गNet profit divided by sales घProfit before interest and tax divided by capital employed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।