चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

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

1001. Before giving a 'second opinion' on the application of accounting standards to an entity that is not an existing client, the professional accountant should ordinarily:

      कRefuse the request in all circumstances खSeek the entity's permission to communicate with its existing accountant or auditor गInform the tax authority घCharge a contingent fee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1002. Under the IESBA Code, an audit firm acting as advocate for an audit client in resolving a dispute or litigation, where the amounts involved are material to the financial statements, should:

      कProvide the service if a different partner leads it खNot provide the service, as the advocacy and self-review threats cannot be reduced to an acceptable level गProvide the service after disclosing it in the auditor's report घProvide the service only for a public interest entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1003. A professional accountant receives a referral fee from a law firm for introducing a client to it. This mainly creates a:

      कSelf-review threat खAdvocacy threat गSelf-interest threat घFamiliarity threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1004. When an audit firm is in actual or threatened litigation with its audit client, the threats created are mainly:

      कSelf-review and advocacy threats खFamiliarity threat only गAdvocacy and familiarity threats घSelf-interest and intimidation threats
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1005. Under the IESBA Code, independence for an audit comprises:

      कIndependence of mind and independence in appearance खFinancial independence and legal independence गIndependence from management and from shareholders घPersonal independence and firm independence only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1006. Under IAS 41, an unconditional government grant related to a biological asset measured at fair value less costs to sell is recognised in profit or loss:

      कOver the useful life of the biological asset खWhen, and only when, the grant becomes receivable गWhen the agricultural produce is harvested घAs a deduction from the carrying amount of the asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1007. Under the IASB Conceptual Framework (2018), income is defined as:

      कCash received from customers during the period खAny increase in assets गIncreases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims घRevenue less cost of sales
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1008. Under IAS 21, a non-monetary item that is measured at historical cost in a foreign currency is reported at each reporting date using the:

      कClosing rate खAverage rate for the year गRate at which the item was last revalued for tax घExchange rate at the date of the transaction
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1009. In a three-column cash book, discount allowed to a customer for prompt payment is entered in the:

      कDiscount column on the debit (receipts) side खDiscount column on the credit (payments) side गBank column on the credit side घPetty cash book
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1010. Under the accumulated depreciation (provision for depreciation) method, the annual depreciation is recorded by:

      कDebiting depreciation expense and crediting accumulated depreciation खDebiting the asset and crediting depreciation expense गDebiting accumulated depreciation and crediting the asset घDebiting depreciation expense and crediting cash
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।