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
-
Sales are Rs 2,440,000 and cost of goods sold is Rs 2,196,000. Find the gross profit ratio.
सही उत्तर: ख) 10%
GP = 2,440,000 − 2,196,000 = 244,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
An asset costing Rs 600,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 337,500
Book value = 600,000 × (1 − 25/100)² = Rs 337,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A machine costs Rs 360,000 with a scrap value of Rs 35,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 32,500
Depreciation = (Cost − Scrap)/Life = (360,000 − 35,000)/10 = Rs 32,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Gross profit is Rs 2,960,000, operating expenses are Rs 1,250,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: ग) Rs 1,900,000
Net profit = GP − Expenses + Other income = Rs 1,900,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Selling price per unit is Rs 870 and variable cost per unit is Rs 696. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 20%
P/V ratio = (SP − VC)/SP × 100 = 174/870 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Fixed costs are Rs 780,000, selling price per unit is Rs 658 and variable cost per unit is Rs 398. Find the break-even point in units.
सही उत्तर: क) 3,000 units
BEP = Fixed cost / (SP − VC) = 780,000/260 = 3,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Current assets are Rs 1,330,000 and current liabilities are Rs 760,000. Find the current ratio.
सही उत्तर: घ) 1.75:1
Current ratio = CA/CL = 1,330,000/760,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Opening stock Rs 410,000, purchases Rs 995,000 and closing stock Rs 445,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 960,000
COGS = Opening stock + Purchases − Closing stock = Rs 960,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Sales are Rs 2,880,000 and cost of goods sold is Rs 2,016,000. Find the gross profit ratio.
सही उत्तर: ख) 30%
GP = 2,880,000 − 2,016,000 = 864,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
An asset costing Rs 1,400,000 is depreciated at 20% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 896,000
Book value = 1,400,000 × (1 − 20/100)² = Rs 896,000.
💬 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।