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
-
In Nepal, companies are registered with the:
सही उत्तर: घ) Office of the Company Registrar
The Office of the Company Registrar registers and regulates companies under the Companies Act. SEBON regulates the securities market, and Nepal Rastra Bank is the central bank.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Which is the principal statute governing companies in Nepal?
सही उत्तर: ख) Companies Act, 2063 BS
The Companies Act, 2063 governs the incorporation, management and winding up of companies in Nepal. It replaced the Companies Act, 2053.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Dealing in securities on the basis of unpublished price-sensitive information is called:
सही उत्तर: घ) Insider dealing (insider trading)
Insider dealing is prohibited because it gives an unfair advantage over other investors. Wrongful trading, by contrast, is about directors continuing to trade near insolvency.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the doctrine of constructive notice, persons dealing with a company are deemed to know the contents of its:
सही उत्तर: घ) Memorandum and Articles of Association as public documents
Because the constitution is filed publicly, outsiders are treated as knowing it. The indoor management rule limits this by protecting outsiders from internal irregularities.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A members' voluntary winding up requires the directors to make a:
सही उत्तर: ख) Declaration of solvency
The directors declare that the company can pay its debts in full within the stated period. Without this, the winding up is a creditors' voluntary winding up.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under the UK and Indian Companies Acts, a special resolution requires a majority of at least:
सही उत्तर: ख) 75% of votes cast
A special resolution needs at least three-quarters of the votes cast. An ordinary resolution needs a simple majority, meaning more than 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Preference shareholders normally have a preferential right over equity shareholders to:
सही उत्तर: ख) A fixed dividend and repayment of capital on winding up
Preference shares rank before equity shares for dividend and return of capital. Equity shareholders bear the residual risk and usually hold the main voting rights.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A floating charge differs from a fixed charge mainly because it:
सही उत्तर: घ) Covers a changing class of assets that the company can deal with in the ordinary course of business
Re Yorkshire Woolcombers Association described its features. It crystallises and becomes fixed on events such as liquidation or the company ceasing business.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Which document mainly governs a company's internal management and the rights of members among themselves?
सही उत्तर: ख) Articles of Association
The articles contain the internal rules on meetings, directors, shares and so on. The memorandum traditionally set out the company's constitution and objects in relation to outsiders.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The rule in Foss v Harbottle (1843) states that, for a wrong done to a company:
सही उत्तर: घ) The proper claimant is the company itself
Because the company is a separate person, it is normally the one to sue for wrongs done to it. Derivative claims by minority shareholders are an exception.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।