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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An asset costing Rs 100,000 is depreciated at 20% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 64,000
Book value = 100,000 × (1 − 20/100)² = Rs 64,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 730,000 with a scrap value of Rs 110,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 124,000
Depreciation = (Cost − Scrap)/Life = (730,000 − 110,000)/5 = Rs 124,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,990,000, operating expenses are Rs 230,000 and other income is Rs 150,000. Find the net profit.
सही उत्तर: क) Rs 1,910,000
Net profit = GP − Expenses + Other income = Rs 1,910,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 1000 and variable cost per unit is Rs 900. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 10%
P/V ratio = (SP − VC)/SP × 100 = 100/1000 × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 737,500 and current liabilities are Rs 590,000. Find the current ratio.
सही उत्तर: ग) 1.25:1
Current ratio = CA/CL = 737,500/590,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 205,000, purchases Rs 1,400,000 and closing stock Rs 310,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,295,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,295,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,690,000 and cost of goods sold is Rs 2,767,500. Find the gross profit ratio.
सही उत्तर: ग) 25%
GP = 3,690,000 − 2,767,500 = 922,500; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 230,000 with a scrap value of Rs 5,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 45,000
Depreciation = (Cost − Scrap)/Life = (230,000 − 5,000)/5 = Rs 45,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,350,000, operating expenses are Rs 2,070,000 and other income is Rs 145,000. Find the net profit.
सही उत्तर: ख) Rs 425,000
Net profit = GP − Expenses + Other income = Rs 425,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 480 and variable cost per unit is Rs 288. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 40%
P/V ratio = (SP − VC)/SP × 100 = 192/480 × 100 = 40%.
💬 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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