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

1381. Two bills of Rs 2,000 each are due on 1 January and 31 January. Taking 1 January as the base date, the average due date is:

      क16 January ख15 January ग31 January घ1 February
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1382. A bill receivable is dishonoured on maturity and the holder pays noting charges of Rs 100. The holder's entry is to debit the:

      कBills receivable account with the noting charges खNoting charges account, which is written off to profit or loss गBank account with the bill amount plus charges घDrawee (customer) with the bill amount plus the noting charges
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1383. A business pays rent of Rs 15,000 in cash. The effect on the accounting equation is that:

      कAssets increase and liabilities decrease खAssets decrease and capital (owner's equity) decreases गLiabilities increase and capital decreases घAssets and liabilities both decrease
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1384. Interest earned on a fixed deposit but not yet received at the reporting date is presented in the statement of financial position as:

      कA current asset (accrued income) खA current liability गA deduction from the fixed deposit घPart of equity reserves
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1385. Which of the following is a capital receipt?

      कInterest received on investments खCash sales of goods गProceeds from the sale of an old machine घCommission received
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1386. In a period of steadily rising purchase prices, compared with the weighted average cost method, FIFO gives:

      कLower closing inventory and lower profit खThe same closing inventory and profit गLower closing inventory and higher profit घHigher closing inventory and higher profit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1387. Trade receivables are Rs 1,00,000. An allowance for doubtful debts of 5% and then a provision for discount on debtors of 2% are to be created. The provision for discount is:

      कRs 2,000 खRs 1,900 गRs 5,000 घRs 1,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1388. The annuity method of depreciation differs from other methods because it:

      कTakes into account interest on the capital invested in the asset खIgnores the residual value गCharges more depreciation in the early years घIs used only for intangible assets
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1389. Under the sinking fund method of depreciation, the business:

      कCharges depreciation only when the asset is sold खCalculates depreciation as a percentage of sales गInvests an amount equal to the annual charge outside the business so that funds are available to replace the asset घRevalues the asset every year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1390. A machine costs Rs 1,00,000 and its residual value after 5 years is expected to be Rs 32,768. The annual rate of depreciation under the written-down value method is:

      क13.4% ख20% ग25% घ16%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।