चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

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

3451. 1,000 units are introduced into a process at a total cost of Rs 30,000. Normal loss is 10% (scrap value Rs 5 per unit). Actual output is 850 units. What is the value of the abnormal loss?

      कRs 1,666.67 खRs 1,638.89 गRs 1,388.89 घRs 1,500.00
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3452. 1,000 units are introduced into a process at Rs 20 per unit; other process costs are Rs 10,000. Normal loss is 10% of input, saleable as scrap at Rs 5 per unit. Actual output is 900 units. What is the cost per unit of good output?

      कRs 29.50 खRs 30.00 गRs 32.78 घRs 33.33
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3453. A bus has 50 seats and runs 200 km per day for 25 days in a month with an average occupancy of 80%. What are the passenger-km for the month?

      क200,000 passenger-km ख250,000 passenger-km ग8,000 passenger-km घ160,000 passenger-km
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3454. A truck carries 5 tonnes for 100 km and then 3 tonnes for a further 50 km. What are the absolute tonne-km?

      क800 tonne-km ख600 tonne-km ग650 tonne-km घ1,200 tonne-km
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3455. Which costing method is most appropriate for a hospital or a transport undertaking?

      कContract costing खProcess costing गJob costing घOperating (service) costing
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3456. An escalation clause in a contract is mainly meant to protect the:

      कContractee against poor quality work खContractor against increases in prices of materials and labour गContractor against non-payment घContractee against delays in completion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3457. In contract costing, 'retention money' refers to:

      कAdvance paid by the contractee before work begins खThe portion of the value of work certified withheld by the contractee गValue of materials returned to stores घProfit transferred to profit and loss account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3458. Which of the following industries is MOST suitable for process costing?

      कPrinting press खInterior decoration गShipbuilding घOil refinery
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3459. Which base is most appropriate for apportioning factory rent among departments?

      कDirect wages खFloor area occupied गNumber of employees घValue of materials used
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3460. Service department X has overheads of Rs 10,000 and Y has Rs 8,000. X provides 20% of its services to Y and Y provides 10% of its services to X. Using simultaneous equations, what is the total overhead of X after receiving its share from Y?

      कRs 10,800 खRs 10,000 गRs 11,020 (approx.) घRs 11,600
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।