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

1621. Under IAS 32, underwriting commission and other incremental costs of issuing new equity shares are:

      कAdded to share capital खRecognised as revenue गCapitalised as goodwill घAccounted for as a deduction from equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1622. Applications were received for 15,000 shares against 10,000 shares offered, and shares were allotted pro rata. The excess application money not refunded is normally:

      कForfeited खCredited to share premium गAdjusted against amounts due on allotment घTransferred to capital reserve
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1623. When debentures are redeemed out of profits, an amount equal to the debentures redeemed is commonly transferred from retained earnings to a:

      कCapital redemption reserve खDebenture redemption reserve गShare premium account घRevaluation reserve
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1624. A company issues 10,000 debentures of Rs 100 each at a discount of 5%, redeemable at par. The discount on issue of debentures is:

      कRs 50,000 खRs 5,000 गRs 10,00,000 घRs 95,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1625. On dissolution of a partnership firm, the amounts realised from assets are applied in which order?

      कPartners' capitals, partners' loans, outside creditors खPartners' loans, outside creditors, capitals गCapitals in profit-sharing ratio first घOutside liabilities, then partners' loans, then partners' capitals
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1626. In the piecemeal distribution of cash on dissolution of a partnership, the 'maximum loss method' assumes that:

      कAll assets will be realised at book value खPartners will introduce fresh capital गEach instalment is the last, so unrealised assets are treated as worthless घOutside creditors are paid last
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1627. Average profit is Rs 1,20,000, capital employed is Rs 10,00,000 and the normal rate of return is 10%. Goodwill by capitalising super profit is:

      कRs 20,000 खRs 2,00,000 गRs 12,00,000 घRs 60,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1628. Partner C is guaranteed a minimum profit of Rs 50,000. C's actual share of profit is Rs 35,000 and the deficiency is borne equally by A and B. A's share of the deficiency is:

      कRs 7,500 खRs 15,000 गRs 5,000 घRs 25,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1629. Under the fixed capital method, a partner's share of profit, interest on capital and drawings are recorded in:

      कThe capital account खThe realisation account गThe revaluation account घThe partner's current account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1630. A government grant of Rs 3,00,000 is received for an asset costing Rs 15,00,000 with a 10-year life. Using the deferred income method, the grant income recognised each year is:

      कRs 3,00,000 खRs 1,50,000 गRs 30,000 घRs 1,20,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।