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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Opening stock Rs 330,000, purchases Rs 565,000 and closing stock Rs 90,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 805,000
COGS = Opening stock + Purchases − Closing stock = Rs 805,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,150,000 and cost of goods sold is Rs 862,500. Find the gross profit ratio.
सही उत्तर: क) 25%
GP = 1,150,000 − 862,500 = 287,500; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,570,000 with a scrap value of Rs 100,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 147,000
Depreciation = (Cost − Scrap)/Life = (1,570,000 − 100,000)/10 = Rs 147,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,160,000, operating expenses are Rs 1,030,000 and other income is Rs 115,000. Find the net profit.
सही उत्तर: ख) Rs 245,000
Net profit = GP − Expenses + Other income = Rs 245,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 510 and variable cost per unit is Rs 255. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 50%
P/V ratio = (SP − VC)/SP × 100 = 255/510 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 305,000, purchases Rs 600,000 and closing stock Rs 260,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 645,000
COGS = Opening stock + Purchases − Closing stock = Rs 645,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 270,000 and cost of goods sold is Rs 162,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 270,000 − 162,000 = 108,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 700,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 505,750
Book value = 700,000 × (1 − 15/100)² = Rs 505,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,590,000 with a scrap value of Rs 65,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 381,250
Depreciation = (Cost − Scrap)/Life = (1,590,000 − 65,000)/4 = Rs 381,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 420,000, operating expenses are Rs 250,000 and other income is Rs 55,000. Find the net profit.
सही उत्तर: घ) Rs 225,000
Net profit = GP − Expenses + Other income = Rs 225,000.
💬 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।