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

1611. Annual credit purchases are Rs 7,30,000 and trade payables are Rs 1,00,000. Using a 365-day year, the payables payment period is:

      क30 days ख50 days ग73 days घ100 days
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1612. Net profit after tax is Rs 1,50,000 and average shareholders' equity is Rs 10,00,000. Return on equity is:

      क15% ख10% ग1.5% घ6.67%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1613. Long-term debt is Rs 6,00,000 and shareholders' equity is Rs 12,00,000. The debt-equity ratio is:

      क2 : 1 ख1.5 : 1 ग0.33 : 1 घ0.5 : 1
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1614. Current assets are Rs 4,00,000 and the current ratio is 2.5 : 1. Working capital is:

      कRs 1,60,000 खRs 1,00,000 गRs 2,40,000 घRs 3,00,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1615. In a non-profit organisation, a legacy received (not for any specific purpose) is generally:

      कTreated as revenue income for the year खCapitalised by crediting it to the capital (general) fund गIgnored in the accounts घShown as a current liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1616. An investment in 12% government bonds is purchased 'cum-interest'. This means the price paid includes:

      कInterest accrued from the last interest date to the purchase date खNo accrued interest गBrokerage only घThe next two interest payments
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1617. In joint venture accounts kept under the memorandum method, each co-venturer records in its own books:

      कAll transactions of the whole venture खOnly the final profit of the venture गNothing at all घOnly its own transactions, in a 'Joint venture with ...' account, while a memorandum joint venture account is prepared to find the profit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1618. A bill of exchange drawn and accepted without any underlying trade transaction, only to help a party raise funds, is called a(n):

      कTrade bill खDemand draft गAccommodation bill घPromissory note
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1619. A bill receivable of Rs 10,000 is discounted with the bank, which deducts a discount of Rs 300. The entry in the drawer's books is:

      कDebit Bank Rs 10,000; Credit Bills receivable Rs 10,000 खDebit Bank Rs 9,700, Debit Discount Rs 300; Credit Bills receivable Rs 10,000 गDebit Drawee Rs 10,000; Credit Bank Rs 10,000 घDebit Bills payable Rs 10,000; Credit Bank Rs 9,700, Credit Discount Rs 300
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1620. In internal reconstruction, the account credited with the reduction in share capital and used to write off accumulated losses and fictitious assets is the:

      कCapital reduction (reconstruction) account खRevaluation account गRealisation account घShare forfeiture account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।