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 770,000, operating expenses are Rs 710,000 and other income is Rs 135,000. Find the net profit.
सही उत्तर: ग) Rs 195,000
Net profit = GP − Expenses + Other income = Rs 195,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 860 and variable cost per unit is Rs 430. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 50%
P/V ratio = (SP − VC)/SP × 100 = 430/860 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 1,150,000, selling price per unit is Rs 274 and variable cost per unit is Rs 159. Find the break-even point in units.
सही उत्तर: ख) 10,000 units
BEP = Fixed cost / (SP − VC) = 1,150,000/115 = 10,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,037,500 and current liabilities are Rs 830,000. Find the current ratio.
सही उत्तर: घ) 1.25:1
Current ratio = CA/CL = 1,037,500/830,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 190,000, purchases Rs 1,180,000 and closing stock Rs 445,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 925,000
COGS = Opening stock + Purchases − Closing stock = Rs 925,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,810,000 and cost of goods sold is Rs 3,429,000. Find the gross profit ratio.
सही उत्तर: घ) 10%
GP = 3,810,000 − 3,429,000 = 381,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 650,000 with a scrap value of Rs 115,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 107,000
Depreciation = (Cost − Scrap)/Life = (650,000 − 115,000)/5 = Rs 107,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,800,000, operating expenses are Rs 650,000 and other income is Rs 175,000. Find the net profit.
सही उत्तर: क) Rs 1,325,000
Net profit = GP − Expenses + Other income = Rs 1,325,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,035,000 and current liabilities are Rs 690,000. Find the current ratio.
सही उत्तर: ख) 1.5:1
Current ratio = CA/CL = 1,035,000/690,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 170,000, purchases Rs 1,015,000 and closing stock Rs 140,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,045,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,045,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।