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

1951. A warehouse is destroyed by fire shortly after the reporting date but before the financial statements are authorised for issue. Under IAS 10 this is:

      कA prior period error खA non-adjusting event, disclosed if material गA contingent asset घAn adjusting event
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1952. Under IAS 37, a constructive obligation to restructure arises only when the entity has:

      कA board decision taken before the reporting date, even if not communicated खObtained a bank loan to finance the restructuring गA detailed formal plan and has raised a valid expectation in those affected by starting to implement it or announcing its main features घAn intention to restructure at some future time
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1953. Under IAS 37, an onerous contract is one in which:

      कThe contract has not yet been signed खThe contract price is subject to variation गThe unavoidable costs of meeting the obligations exceed the economic benefits expected to be received घThe customer is likely to default on payment
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1954. Under IAS 37, a provision for future operating losses:

      कShall be recognised if losses are probable खShall be recognised in OCI गShall not be recognised घShall be recognised as a contingent liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1955. Under IAS 36, goodwill acquired in a business combination must be tested for impairment:

      कNever, because it is amortised खEvery five years गOnly when there is an indication of impairment घAt least annually
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1956. Under IAS 36, an impairment loss for a cash-generating unit to which goodwill is allocated is allocated:

      कOnly to current assets खFirst to reduce goodwill, then to other assets pro rata to their carrying amounts गFirst to inventory, then to goodwill घPro rata to all assets including goodwill
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1957. Under IAS 38, an intangible asset with an indefinite useful life is:

      कWritten off immediately खAmortised over 5 years गAmortised over a maximum of 20 years घNot amortised, but tested for impairment at least annually
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1958. Which of the following is NOT one of the criteria in IAS 38 for capitalising development expenditure?

      कTechnical feasibility of completing the asset खThe project must already be generating revenue गAbility to measure the expenditure reliably घIntention and ability to use or sell the asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1959. Under IAS 16, a gain on derecognition (disposal) of an item of PPE is:

      कIncluded in profit or loss but not classified as revenue खCredited directly to retained earnings गClassified as revenue from contracts with customers घRecognised in other comprehensive income
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1960. A building with cost Rs 1,00,000 and accumulated depreciation Rs 20,000 is revalued to Rs 1,20,000 (no previous revaluation loss). The revaluation surplus recognised in OCI is:

      कRs 1,20,000 खRs 60,000 गRs 40,000 घRs 20,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।