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 2,230,000 and cost of goods sold is Rs 1,561,000. Find the gross profit ratio.
सही उत्तर: ख) 30%
GP = 2,230,000 − 1,561,000 = 669,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 700,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 393,750
Book value = 700,000 × (1 − 25/100)² = Rs 393,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 590,000 with a scrap value of Rs 50,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 54,000
Depreciation = (Cost − Scrap)/Life = (590,000 − 50,000)/10 = Rs 54,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Indian Contract Act, 1872, an agreement where both parties are under a mistake as to a matter of fact essential to the agreement is:
सही उत्तर: क) Void
A bilateral mistake of essential fact makes the agreement void. A unilateral mistake generally does not affect the validity of a contract.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A person who lawfully does something for another, not intending to do so gratuitously, and the other enjoys the benefit, must compensate him. This is an example of:
सही उत्तर: घ) A quasi-contract
Quasi-contractual obligations are imposed by law to prevent unjust enrichment, even though there is no actual agreement. Supply of necessaries to a minor is another example.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Indian Contract Act, 1872, an agreement in restraint of trade is generally void, but an exception allows:
सही उत्तर: ग) The seller of the goodwill of a business to agree not to carry on a similar business within reasonable local limits
The sale of goodwill is a statutory exception because the buyer needs protection for what he has paid for. Post-employment restraints are generally void in India.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the doctrine of vicarious liability, an employer is generally liable for:
सही उत्तर: घ) Torts committed by employees in the course of their employment
The employer is liable for torts closely connected with the employee's job. Liability for independent contractors is much more limited.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Res ipsa loquitur, which may help a claimant prove negligence, means:
सही उत्तर: ख) The thing speaks for itself
Where an accident would not normally happen without negligence and the defendant controlled the thing, negligence may be inferred. The defendant then has to give an explanation.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Caparo Industries plc v Dickman (1990) held that auditors generally owe a duty of care for their audit report to:
सही उत्तर: ख) The company and its shareholders as a body, not to individual investors buying shares
Caparo set out the three-part test: foreseeability, proximity, and whether it is fair, just and reasonable to impose a duty. The audit report is meant to help members as a body exercise control, not to guide investment decisions.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Donoghue v Stevenson (1932) established the 'neighbour principle', which is the foundation of the modern tort of:
सही उत्तर: घ) Negligence
Lord Atkin said one must take reasonable care to avoid acts or omissions likely to injure one's 'neighbour'. The manufacturer owed a duty of care to the consumer despite having no contract with her.
💬 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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