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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Byrne & Co v Van Tienhoven (1880) held that a revocation of an offer sent by post takes effect:
सही उत्तर: क) Only when it is actually received by the offeree
Revocation must be communicated, so it operates only on receipt. Here the acceptance was posted before the revocation arrived, so a contract existed.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the postal rule established in Adams v Lindsell (1818), an acceptance sent by post is complete when:
सही उत्तर: ग) The letter is properly posted
Where post is a reasonable means of acceptance, acceptance takes effect on posting, even if the letter is delayed or lost. The postal rule does not apply to revocation of an offer.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Felthouse v Bindley (1862) is authority for the rule that:
सही उत्तर: ख) Silence of the offeree cannot amount to acceptance
The uncle said he would take the horse unless he heard otherwise, but the nephew's silence was not acceptance. An offeror cannot force a contract on an offeree by treating silence as consent.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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According to Hyde v Wrench (1840), a counter-offer:
सही उत्तर: ख) Rejects and destroys the original offer
A counter-offer is a rejection of the original offer, so the offeree cannot later accept that original offer. A mere request for information (Stevenson v McLean) does not have this effect.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Pharmaceutical Society of Great Britain v Boots Cash Chemists (1953), the contract in a self-service shop was held to be formed:
सही उत्तर: क) When the cashier accepted the customer's offer at the till
Goods on shelves are an invitation to treat; the customer offers to buy at the cash desk. The sale is made there, which is where the pharmacist was supervising.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Goods displayed in a shop window with a price tag are generally treated in law as:
सही उत्तर: घ) An invitation to treat
Fisher v Bell (1961) held that a display of goods is an invitation to treat. The customer makes the offer, which the shopkeeper may accept or reject.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Carlill v Carbolic Smoke Ball Co (1893), the court held that:
सही उत्तर: ग) An offer can be made to the world at large and accepted by performing its conditions
The advertisement promising GBP 100 was a unilateral offer to anyone who used the smoke ball as directed and still caught influenza. Performing the conditions was acceptance, so no separate notice of acceptance was needed.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a non-integrated cost accounting system, the account used in the cost ledger to complete double entry for items whose other side is in the financial ledger is the:
सही उत्तर: क) Cost ledger control account (general ledger adjustment account)
Because the cost ledger is not self-balancing, the cost ledger control account records the 'other side' of transactions with outsiders, such as purchases and wages paid. The stores and WIP control accounts track internal cost flows.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Profit as per cost accounts is Rs 50,000. Interest received on investments of Rs 5,000 is recorded only in the financial accounts; there are no other differences. What is the profit as per financial accounts?
सही उत्तर: घ) Rs 55,000
Income recorded only in financial accounts increases financial profit, so financial profit = 50,000 + 5,000 = Rs 55,000. An expense appearing only in financial accounts would instead be deducted.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following items appears only in the financial accounts and not in the cost accounts?
सही उत्तर: ख) Dividend received on investments
Purely financial incomes like dividends and interest received are not part of the cost of production, so they are recorded only in financial accounts. Such items must be adjusted when reconciling cost and financial profits.
💬 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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