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

801. Under absorption costing, which of the following is treated as a period cost rather than a product cost?

     कDirect materials खDirect labour गSelling and distribution overheads घFixed production overheads
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

802. Costs such as advertising and research expenditure, which management can change at its discretion in the short run, are called:

     कDiscretionary costs खCommitted costs गSunk costs घProduct costs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

803. A cost that remains fixed over a range of activity but jumps to a higher level when activity exceeds that range (e.g. supervisors' salaries) is a:

     कPure variable cost खSemi-variable cost गStep cost घSunk cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

804. The benefit forgone by choosing one alternative instead of the next best alternative is known as:

     कOpportunity cost खSunk cost गCommitted cost घPeriod cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

805. A cost that has already been incurred and cannot be recovered by any future decision is called a:

     कOpportunity cost खDifferential cost गImputed cost घSunk cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

806. A trader spends Rs 50,000 on newspaper advertisements to promote the sale of its goods. In computing business income, this expense is:

     कDeductible, as it is incurred in producing business income खNot deductible, as it is a capital expense गAdded to the Pool B depreciation basis घDeductible only if the sales increase
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

807. In the United Kingdom, the Meade Committee report of 1978 is known for recommending:

     कA single tax on land rent खA global minimum corporate tax गA negative income tax घA move towards an expenditure (consumption-based) direct tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

808. The Atkinson–Stiglitz theorem states that, when an optimal non-linear income tax is available and preferences are separable between goods and leisure:

     कCommodity taxes should be highest on necessities खIncome tax should be abolished गDifferentiated commodity taxes are unnecessary, and uniform (or no) commodity taxation is optimal घOnly lump-sum taxes should be used
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

809. The economist best known for the theory of optimal (non-linear) income taxation, which balances equity against work incentives, is:

     कArthur Laffer खJames Mirrlees गAdolph Wagner घHenry George
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

810. An asset has a carrying amount of Rs 8,00,000 and a tax base of Rs 6,00,000. With a tax rate of 25%, the deferred tax balance is:

     कDeferred tax liability of Rs 50,000 खDeferred tax asset of Rs 50,000 गDeferred tax liability of Rs 2,00,000 घDeferred tax asset of Rs 2,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।