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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A machine costs Rs 880,000 with a scrap value of Rs 45,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 83,500
Depreciation = (Cost − Scrap)/Life = (880,000 − 45,000)/10 = Rs 83,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,060,000, operating expenses are Rs 970,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: ग) Rs 280,000
Net profit = GP − Expenses + Other income = Rs 280,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 280 and variable cost per unit is Rs 140. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 50%
P/V ratio = (SP − VC)/SP × 100 = 140/280 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 460,000, purchases Rs 1,015,000 and closing stock Rs 85,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,390,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,390,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,750,000 and cost of goods sold is Rs 1,400,000. Find the gross profit ratio.
सही उत्तर: घ) 20%
GP = 1,750,000 − 1,400,000 = 350,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,400,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 1,011,500
Book value = 1,400,000 × (1 − 15/100)² = Rs 1,011,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,970,000, operating expenses are Rs 1,340,000 and other income is Rs 0. Find the net profit.
सही उत्तर: घ) Rs 630,000
Net profit = GP − Expenses + Other income = Rs 630,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 810,000 and current liabilities are Rs 270,000. Find the current ratio.
सही उत्तर: ख) 3:1
Current ratio = CA/CL = 810,000/270,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 25,000, purchases Rs 510,000 and closing stock Rs 15,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 520,000
COGS = Opening stock + Purchases − Closing stock = Rs 520,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,490,000 and cost of goods sold is Rs 3,592,000. Find the gross profit ratio.
सही उत्तर: घ) 20%
GP = 4,490,000 − 3,592,000 = 898,000; GP ratio = GP/Sales × 100 = 20%.
💬 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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