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

1981. In a manufacturing account, prime cost consists of:

      कFactory overheads and administrative expenses खDirect labour and selling expenses गDirect materials and factory overheads only घDirect materials, direct labour and direct expenses
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1982. Opening trade payables Rs 30,000, closing trade payables Rs 40,000, payments to suppliers Rs 2,00,000 and discount received Rs 5,000. Credit purchases for the year are:

      कRs 2,35,000 खRs 2,15,000 गRs 2,05,000 घRs 1,95,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1983. A statement prepared under incomplete (single-entry) records to ascertain the capital of a business on a given date is called a:

      कStatement of affairs खBank reconciliation statement गTrial balance घReceipts and payments account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1984. Which of the following is revenue expenditure?

      कLegal fees for purchasing land खPurchase of a delivery vehicle गRoutine repairs to an existing machine घCost of extending a factory building
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1985. Trade discount allowed by a supplier on the list price of goods is:

      कDebited to the discount allowed account खNot recorded separately in the books of account गRecorded as discount received income घAdded to the cost of purchases
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1986. A debt of Rs 4,000 written off as irrecoverable in an earlier year is unexpectedly recovered in cash this year. The cash received is credited to:

      कSales account खCapital account गAllowance for doubtful debts in the statement of financial position only घBad debts recovered (income) account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1987. Rent received in advance from a tenant for the next accounting period is shown in the statement of financial position as:

      कA current asset खA current liability गIncome for the current year घPart of equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1988. A business with a 31 December year-end paid a one-year insurance premium of Rs 12,000 on 1 October. The insurance expense for the year ending 31 December is:

      कRs 9,000 खRs 1,000 गRs 3,000 घRs 12,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1989. Inventory was destroyed by fire. Opening inventory Rs 60,000, purchases Rs 3,00,000, sales Rs 4,00,000 and gross profit is 25% on sales. The estimated value of inventory at the date of the fire is:

      कRs 75,000 खRs 1,00,000 गRs 40,000 घRs 60,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1990. An inventory system in which the inventory records are updated after every purchase and sale is called the:

      कStandard cost method खRetail method गPeriodic system घPerpetual system
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।