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

1971. Under IFRS 9, transaction costs on issuing a debenture that is measured at amortised cost are:

      कExpensed immediately in profit or loss खDebited directly to retained earnings गDeducted from its initial carrying amount and spread over its life using the effective interest method घAdded to the liability and never amortised
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1972. After the re-issue of forfeited shares, the remaining credit balance in the share forfeiture account relating to those shares is transferred to:

      कShare premium खRevenue reserve गProfit or loss घCapital reserve
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1973. When preference shares are redeemed out of distributable profits (and not from a fresh issue), an amount equal to their nominal value is normally transferred to the:

      कRevaluation surplus खShare forfeiture account गGeneral reserve घCapital redemption reserve
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1974. Money received from shareholders before the call has been made is:

      कCredited to share premium खCalls in advance, treated as a liability until the call is made गAdded to share capital immediately घTreated as calls in arrears
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1975. Amounts called up on shares but not yet paid by the shareholders are known as:

      कCalls in arrears, shown as a deduction from called-up capital खForfeited shares गShare premium घCalls in advance, shown as a liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1976. On dissolution of a partnership firm, realisation expenses paid by the firm are debited to the:

      कCash account खPartners' capital accounts in capital ratio गProfit and loss appropriation account घRealisation account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1977. A partner's capital was Rs 1,00,000 on 1 January and he introduced further capital of Rs 50,000 on 1 July. Interest on capital is allowed at 10% per annum. Interest for the year ending 31 December is:

      कRs 12,500 खRs 15,000 गRs 10,000 घRs 7,500
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1978. A, B and C share profits 5:3:2. B retires and A and C agree to share future profits 3:2. Their gaining ratio is:

      क3 : 2 ख1 : 1 ग1 : 2 घ5 : 2
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1979. A and B share profits 3:2. C is admitted and the new ratio of A, B and C is 2:2:1. The sacrificing ratio of A and B is:

      क3 : 2 ख2 : 1 ग1 : 0 (only A sacrifices) घ1 : 1
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1980. Prime cost Rs 3,00,000, factory overheads Rs 1,00,000, opening work-in-progress Rs 20,000 and closing work-in-progress Rs 30,000. Factory (production) cost of goods completed is:

      कRs 3,90,000 खRs 4,00,000 गRs 4,50,000 घRs 4,10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।