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

1101. A large advertising campaign is expected to benefit sales for three years. Under IAS 38, its cost is:

      कCapitalised as an intangible asset and amortised over three years खRecognised as an expense when incurred गShown as deferred revenue expenditure in the balance sheet घDebited directly to equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1102. Legal fees paid in connection with the purchase of a plot of land for the business are:

      कRevenue expenditure charged to profit or loss खDeferred revenue expenditure गCapital expenditure added to the cost of the land घA deduction from capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1103. Goods returned by the business to its suppliers are first recorded in the:

      कSales returns day book खPurchases day book गCash book घPurchases returns (returns outwards) day book
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1104. Under the traditional classification of accounts, an 'Outstanding salaries account' is a:

      कRepresentative personal account खReal account गNominal account घNatural personal account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1105. A tax levied at a small rate on the gross sales of a business, without deduction for the cost of purchased inputs, is called a:

      कTurnover tax खValue added tax गIncome tax घCapital gains tax
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1106. Unlike a multi-stage turnover tax, VAT does not encourage firms to merge vertically because:

      कVAT is levied only on imported goods खMerged firms pay VAT at a higher rate गVAT is collected only from manufacturers घThe total VAT depends on the final price, not on the number of stages the goods pass through
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1107. The idea of a 'single tax' on the economic rent of land is associated with:

      कArthur Laffer खAdolph Wagner गHenry George घJames Tobin
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1108. Which transfer pricing method compares the price charged in a controlled transaction with the price charged in a comparable transaction between independent parties?

      कCost plus method खComparable uncontrolled price (CUP) method गResale price method घProfit split method
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1109. A 'revenue-neutral' tax reform is one that:

      कChanges the structure of taxes while leaving total tax revenue roughly unchanged खAbolishes all taxes on revenue गIncreases revenue without changing any tax rate घTransfers all revenue to local governments
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1110. Supply-side economists argue that cutting marginal income tax rates:

      कHas no effect on economic behaviour खAlways reduces total tax revenue proportionately गRaises inflation by reducing supply घIncreases incentives to work, save and invest
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।