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

1081. Under IAS 16, the carrying amount of an item of PPE is derecognised:

      कOnly when it is sold for cash खWhen it is fully depreciated, even if still in use गOn disposal, or when no future economic benefits are expected from its use or disposal घWhen its fair value falls below its carrying amount
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1082. Under IAS 16, which of the following costs is NOT included in the cost of an item of property, plant and equipment?

      कInitial delivery and handling costs खCosts of site preparation गProfessional fees directly attributable to the asset घCosts of introducing a new product, including advertising
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1083. Under IAS 16, major spare parts and stand-by equipment are recognised as property, plant and equipment when:

      कThey meet the definition of PPE, for example being expected to be used during more than one period खThey cost more than a fixed monetary threshold set by the standard गThey are kept in the main warehouse घThey are bought from the same supplier as the machine
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1084. Under IAS 16, when an aircraft must undergo a major inspection regularly to keep operating, the cost of each major inspection is:

      कAlways charged to profit or loss as a repair खRecognised in the carrying amount of the aircraft as a replacement, if the recognition criteria are met, with any remaining cost of the previous inspection derecognised गProvided for in advance under IAS 37 घRecognised as a separate intangible asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1085. 'Retiring' a bill of exchange means:

      कRenewing the bill by drawing a new one खPaying the bill before its due date, usually in return for a rebate गGetting the bill discounted with a bank घEndorsing the bill to a creditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1086. Insurance prepaid was Rs 2,000 at the start of the year and Rs 3,000 at the end. Insurance paid during the year was Rs 12,000. The insurance expense for the year is:

      कRs 13,000 खRs 12,000 गRs 11,000 घRs 17,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1087. Cost of production of goods completed is Rs 4,00,000, opening finished goods inventory Rs 50,000 and closing finished goods inventory Rs 70,000. Cost of goods sold is:

      कRs 4,20,000 खRs 4,50,000 गRs 3,30,000 घRs 3,80,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1088. The opening allowance for doubtful debts is Rs 8,000. At the year-end trade receivables are Rs 1,20,000 and the required allowance is 5%. The effect on profit or loss is:

      कA credit (reduction in expense) of Rs 2,000 खA charge of Rs 6,000 गA charge of Rs 2,000 घA credit of Rs 6,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1089. Commission received during the year was Rs 40,000, of which Rs 5,000 relates to next year. Commission of Rs 3,000 earned this year has not yet been received. Commission income for the year is:

      कRs 38,000 खRs 42,000 गRs 48,000 घRs 32,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1090. Cash of Rs 500 received from a customer was entered correctly in the cash book but was not posted to the customer's account. The trial balance will show:

      कThe credit side exceeding the debit side by Rs 500 खThe debit side exceeding the credit side by Rs 500 गAgreement, as this is an error of omission घThe debit side exceeding the credit side by Rs 1,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।