चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Gross profit is Rs 2,630,000, operating expenses are Rs 1,420,000 and other income is Rs 115,000. Find the net profit.
सही उत्तर: ग) Rs 1,325,000
Net profit = GP − Expenses + Other income = Rs 1,325,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 20 and variable cost per unit is Rs 18. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 10%
P/V ratio = (SP − VC)/SP × 100 = 2/20 × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,580,000 and current liabilities are Rs 790,000. Find the current ratio.
सही उत्तर: ग) 2:1
Current ratio = CA/CL = 1,580,000/790,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 325,000, purchases Rs 1,925,000 and closing stock Rs 150,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 2,100,000
COGS = Opening stock + Purchases − Closing stock = Rs 2,100,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,880,000 and cost of goods sold is Rs 2,328,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 3,880,000 − 2,328,000 = 1,552,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 740,000 with a scrap value of Rs 75,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 133,000
Depreciation = (Cost − Scrap)/Life = (740,000 − 75,000)/5 = Rs 133,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,590,000, operating expenses are Rs 1,210,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: क) Rs 1,570,000
Net profit = GP − Expenses + Other income = Rs 1,570,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 587,500 and current liabilities are Rs 470,000. Find the current ratio.
सही उत्तर: ग) 1.25:1
Current ratio = CA/CL = 587,500/470,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,520,000 and cost of goods sold is Rs 3,842,000. Find the gross profit ratio.
सही उत्तर: ख) 15%
GP = 4,520,000 − 3,842,000 = 678,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 960,000 with a scrap value of Rs 20,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 188,000
Depreciation = (Cost − Scrap)/Life = (960,000 − 20,000)/5 = Rs 188,000.
💬 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।
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