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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Fixed costs are Rs 90,000 and the P/V ratio is 30%. What are the break-even sales?
सही उत्तर: ग) Rs 300,000
Break-even sales = fixed costs / P/V ratio = 90,000 / 0.30 = Rs 300,000. Rs 128,571 wrongly divides by the variable cost ratio (70%).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Actual sales are Rs 500,000 and break-even sales are Rs 350,000. What is the margin of safety as a percentage of sales?
सही उत्तर: घ) 30%
Margin of safety = (500,000 - 350,000) / 500,000 x 100 = 30%. 42.86% wrongly divides by break-even sales instead of actual sales.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In activity-based costing, the factor that causes a change in the cost of an activity is called the:
सही उत्तर: क) Cost driver
A cost driver (e.g. number of set-ups, number of purchase orders) determines how much of an activity's cost is incurred. A cost pool is the grouping of costs relating to one activity.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In activity-based costing, the cost of machine set-ups is Rs 60,000 for 30 set-ups. Product X required 12 set-ups. How much set-up cost is charged to X?
सही उत्तर: ख) Rs 24,000
Cost driver rate = 60,000 / 30 = Rs 2,000 per set-up; X is charged 12 x 2,000 = Rs 24,000. ABC charges overhead based on the activity that actually causes the cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When deciding whether to process a joint product further after the split-off point, the joint costs incurred before split-off are:
सही उत्तर: ग) Irrelevant, because they are incurred regardless of the decision
Joint costs are sunk with respect to the further-processing decision. A product should be processed further only if incremental revenue exceeds incremental (separable) processing costs.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Joint costs of Rs 60,000 are incurred to produce 2,000 units of A (selling price Rs 30) and 3,000 units of B (selling price Rs 20) at the split-off point. Using the sales value method, what joint cost is apportioned to A?
सही उत्तर: ग) Rs 30,000
Sales values are A: 60,000 and B: 60,000, so the joint cost is shared equally and A receives Rs 30,000. The physical units method would give A 2/5 x 60,000 = Rs 24,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Joint products differ from by-products in that joint products:
सही उत्तर: घ) Have relatively significant sales value compared with each other
Joint products are produced simultaneously from the same process and each has a significant value. A by-product has relatively minor sales value compared with the main product.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening WIP 500 units (60% converted), 3,000 units started, closing WIP 800 units (25% converted). Using FIFO, what are the equivalent units for conversion?
सही उत्तर: क) 2,600
Completed units = 2,700. FIFO EU = work to finish opening WIP (500 x 40% = 200) + units started and completed (2,200) + closing WIP (800 x 25% = 200) = 2,600. The weighted average method would give 2,700 + 200 = 2,900.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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2,000 units were completed and 400 units remain in closing WIP, 100% complete for materials and 50% complete for conversion. What are the equivalent units for conversion costs?
सही उत्तर: घ) 2,200
Equivalent units for conversion = 2,000 + (400 x 50%) = 2,200. 2,400 is the equivalent units figure for materials, which are 100% complete.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a process account, abnormal gain is shown on the:
सही उत्तर: ख) Debit side, valued at normal cost per unit
Abnormal gain increases output, so the process account is debited with it at the normal cost per unit (and abnormal gain account credited). Abnormal loss, in contrast, is credited to the process account.
💬 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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