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

1501. The 'excess burden' (deadweight loss) of a tax is:

      कThe total revenue collected from the tax खThe cost incurred by the government in collecting the tax गThe penalty paid by taxpayers for late payment घThe loss of economic welfare over and above the revenue collected, caused by changes in behaviour
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1502. In economics, the 'tax wedge' created by an indirect tax refers to:

      कThe time gap between tax assessment and collection खThe difference between the marginal and average tax rate गThe difference between the price paid by buyers and the price received by sellers घThe revenue collected by the government from the tax
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1503. Under the 'equal absolute sacrifice' version of the sacrifice theory of taxation, taxes should be distributed so that:

      कEach taxpayer gives up the same total amount of utility खEach taxpayer pays the same amount of money गThe total sacrifice of all taxpayers is minimised घEach taxpayer gives up the same proportion of total utility
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1504. The principle of 'vertical equity' in taxation means that:

      कPeople with greater ability to pay should pay more tax खEvery citizen should pay the same amount of tax गPeople with equal incomes should pay equal tax घTaxes should be collected at a convenient time
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1505. Under ISA 700 (Revised), the auditor's report describes management's responsibilities, which include assessing the entity's ability to:

      कPay dividends खRaise new share capital गMinimise its tax liability घContinue as a going concern
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1506. A 'clean' audit report is another name for:

      कA disclaimer of opinion खAn adverse opinion गAn unmodified opinion घA qualified opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1507. The 'audit expectation gap' refers to:

      कThe difference between audit fees and costs खThe difference between what users believe auditors do and what auditors are actually responsible for गThe time between the year-end and the report date घThe difference between materiality and performance materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1508. Under ISA 230, after the final audit file has been assembled, documentation must not be:

      कDeleted or discarded before the end of its retention period खReviewed by the engagement partner गStored electronically घCross-referenced
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1509. In addition to account balances, a bank confirmation request commonly asks the bank to confirm:

      कInventory quantities खCustomer balances गDepreciation charges घLoans, securities or charges, and other facilities with the bank
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1510. An entity uses an outside firm to process its payroll. For audit purposes, that outside firm is a:

      कComponent खRelated party गService organisation घManagement's expert
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।