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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Opening stock Rs 230,000, purchases Rs 1,975,000 and closing stock Rs 320,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,885,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,885,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 420,000 and cost of goods sold is Rs 294,000. Find the gross profit ratio.
सही उत्तर: ख) 30%
GP = 420,000 − 294,000 = 126,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,000,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 562,500
Book value = 1,000,000 × (1 − 25/100)² = Rs 562,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,410,000 with a scrap value of Rs 100,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 131,000
Depreciation = (Cost − Scrap)/Life = (1,410,000 − 100,000)/10 = Rs 131,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,130,000, operating expenses are Rs 200,000 and other income is Rs 155,000. Find the net profit.
सही उत्तर: ख) Rs 2,085,000
Net profit = GP − Expenses + Other income = Rs 2,085,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 310 and variable cost per unit is Rs 248. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 20%
P/V ratio = (SP − VC)/SP × 100 = 62/310 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,860,000 and current liabilities are Rs 620,000. Find the current ratio.
सही उत्तर: क) 3:1
Current ratio = CA/CL = 1,860,000/620,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 170,000, purchases Rs 1,185,000 and closing stock Rs 70,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,285,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,285,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,030,000 and cost of goods sold is Rs 875,500. Find the gross profit ratio.
सही उत्तर: घ) 15%
GP = 1,030,000 − 875,500 = 154,500; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,600,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 1,156,000
Book value = 1,600,000 × (1 − 15/100)² = Rs 1,156,000.
💬 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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