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

751. The point in a joint production process at which individual products become separately identifiable is called the:

     कBreak-even point खShut-down point गSplit-off point घRe-order point
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

752. Opening WIP is 1,000 units (40% complete for conversion); 9,000 units are started; closing WIP is 2,000 units (50% complete). Under the FIFO method, how many equivalent units of conversion work are done in the period?

     क9,000 ख8,600 ग9,400 घ10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

753. 8,000 units are completed and 2,000 units remain in closing work-in-progress, 60% complete as to conversion costs. There is no opening WIP. What are the equivalent units for conversion costs?

     क10,000 ख8,000 ग9,200 घ9,600
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

754. In process costing, normal loss is:

     कValued at full cost and charged to costing profit and loss खIgnored entirely गAbsorbed by good output, with only its scrap value credited to the process account घTreated as an abnormal gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

755. Input is 2,000 units costing Rs 40,000; normal loss is 10% with scrap value Rs 2 per unit; actual output is 1,850 units. What is the value of the abnormal gain?

     कRs 1,000 खRs 1,081 गRs 1,100 घRs 100
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

756. Input to a process is 1,000 units costing Rs 50,000. Normal loss is 10% of input, sold as scrap at Rs 5 per unit. Actual output is 850 units. What is the value of the abnormal loss?

     कRs 2,750 खRs 2,500 गRs 2,941 घRs 3,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

757. A cost unit appropriate for a hotel's room services is:

     कTonne-kilometre खPassenger-kilometre गRoom-day (room occupied per day) घKilowatt-hour
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

758. In contract costing, retention money is:

     कThe part of the certified amount held back by the contractee until the end of a defect period खThe contractor's profit on completed work गThe cost of materials returned to stores घAn advance paid by the contractor to suppliers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

759. On a long-term contract, notional profit on work certified is Rs 300,000 and 80% of work certified has been received in cash. Using the traditional formula (two-thirds of notional profit × cash received / work certified), what profit is credited to the profit and loss account?

     कRs 200,000 खRs 160,000 गRs 240,000 घRs 120,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

760. Batch costing is commonly used in industries such as:

     कPharmaceuticals and component manufacturing, where identical units are made in lots खShipbuilding गRoad construction घHospital services
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।