चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी
चार्टर्ड एकाउन्टेन्सी – CA (CAP I, II, III) र ACCA
ICAN / ICAI CA & ACCA · Chartered Accountancy (ICAN, ICAI, ACCA)
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Sales are Rs 3,680,000 and cost of goods sold is Rs 2,760,000. Find the gross profit ratio.
सही उत्तर: ख) 25%
GP = 3,680,000 − 2,760,000 = 920,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,780,000 with a scrap value of Rs 40,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 174,000
Depreciation = (Cost − Scrap)/Life = (1,780,000 − 40,000)/10 = Rs 174,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,830,000, operating expenses are Rs 1,720,000 and other income is Rs 120,000. Find the net profit.
सही उत्तर: क) Rs 1,230,000
Net profit = GP − Expenses + Other income = Rs 1,230,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 420 and variable cost per unit is Rs 294. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 30%
P/V ratio = (SP − VC)/SP × 100 = 126/420 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 680,000, selling price per unit is Rs 168 and variable cost per unit is Rs 104. Find the break-even point in units.
सही उत्तर: घ) 10,625 units
BEP = Fixed cost / (SP − VC) = 680,000/64 = 10,625 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 795,000 and current liabilities are Rs 530,000. Find the current ratio.
सही उत्तर: ग) 1.5:1
Current ratio = CA/CL = 795,000/530,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 160,000, purchases Rs 215,000 and closing stock Rs 280,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 95,000
COGS = Opening stock + Purchases − Closing stock = Rs 95,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,180,000 and cost of goods sold is Rs 2,926,000. Find the gross profit ratio.
सही उत्तर: क) 30%
GP = 4,180,000 − 2,926,000 = 1,254,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,900,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 1,372,750
Book value = 1,900,000 × (1 − 15/100)² = Rs 1,372,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,360,000 with a scrap value of Rs 170,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 148,750
Depreciation = (Cost − Scrap)/Life = (1,360,000 − 170,000)/8 = Rs 148,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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