चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

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

3701. Under IAS 10, equity dividends declared after the reporting period but before the financial statements are authorised for issue are:

      कNot recognised as a liability at the end of the reporting period खRecognised as a liability at the end of the reporting period गTreated as an adjusting event घDeducted from current year's revenue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3702. Under IAS 37, a provision should be recognised when there is a present obligation from a past event, a reliable estimate can be made, and an outflow of resources is:

      कPossible खRemote गCertain घProbable
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3703. Under IAS 37, a contingent liability (where the outflow is possible but not probable, and not remote) is:

      कRecognised as a provision खIgnored completely गDisclosed in the notes but not recognised घRecognised as a current liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3704. Under IAS 38, expenditure on the research phase of an internal project is:

      कCapitalised as an intangible asset खRecognised as an expense when incurred गCapitalised if the project is likely to succeed घDeferred until the product is launched
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3705. Under IAS 38, internally generated goodwill:

      कIs not recognised as an asset खIs recognised at its estimated fair value गIs recognised and amortised over five years घIs recognised only if audited
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3706. Under IAS 16, which of the following costs is NOT included in the cost of an item of property, plant and equipment?

      कImport duties and non-refundable purchase taxes खInitial delivery and handling costs गCosts of site preparation घCosts of training staff to operate the asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3707. Under IAS 16, an increase in carrying amount on revaluation of PPE (not reversing a previous decrease) is:

      कRecognised as income in profit or loss खCredited to share capital गRecognised in other comprehensive income and accumulated in equity as revaluation surplus घDeducted from accumulated depreciation only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3708. Profit after tax Rs 1,200,000; preference dividend Rs 200,000; number of equity shares 500,000. What is the basic earnings per share?

      कRs 2.40 खRs 2.00 गRs 2.80 घRs 1.60
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3709. Return on capital employed (ROCE) is usually calculated as:

      कProfit before interest and tax / Capital employed x 100 खProfit after tax / Sales x 100 गNet profit / Total current assets x 100 घDividend / Share capital x 100
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3710. A company has long-term debt of Rs 400,000 and shareholders' equity of Rs 800,000. Its debt-equity ratio is:

      क2:1 ख0.33:1 ग1.5:1 घ0.5:1
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।