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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Re-order level 2,400 units, re-order quantity 2,000 units, minimum usage 200 units per week and minimum lead time 4 weeks. What is the maximum stock level?
सही उत्तर: घ) 3,600 units
Maximum level = re-order level + re-order quantity - (minimum usage x minimum lead time) = 2,400 + 2,000 - 800 = 3,600 units. 4,400 units ignores the deduction for usage during the minimum lead time.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Re-order level is 2,400 units, normal usage is 300 units per week and normal lead time is 5 weeks. What is the minimum stock level?
सही उत्तर: क) 900 units
Minimum level = re-order level - (normal usage x normal lead time) = 2,400 - 1,500 = 900 units. It is the level below which stock should not normally fall.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Maximum usage is 400 units per week, normal usage 300 units per week, maximum lead time 6 weeks and normal lead time 5 weeks. What is the re-order level?
सही उत्तर: घ) 2,400 units
Re-order level = maximum usage x maximum lead time = 400 x 6 = 2,400 units. Using normal usage and normal lead time (1,500 units) would risk a stock-out.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A cost that has already been incurred and cannot be changed by any future decision is a:
सही उत्तर: ग) Sunk cost
Sunk costs are past costs and are therefore irrelevant for decision making. Relevant costs are future, incremental cash flows that differ between alternatives.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The difference in total cost between two alternative courses of action is called:
सही उत्तर: घ) Differential (incremental) cost
Differential cost is the change in total cost between alternatives and is central to decision making. Opportunity cost is the benefit given up by not choosing the next best alternative.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A telephone bill consisting of a fixed monthly rental plus a charge per call is an example of a:
सही उत्तर: ख) Semi-variable cost
A semi-variable (mixed) cost has a fixed element (rental) and a variable element (calls). A step cost is fixed over a range of activity and then jumps to a new level, such as an additional supervisor's salary.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following items is excluded from cost accounts?
सही उत्तर: ग) Goodwill written off
Purely financial items such as goodwill written off, income tax and loss on sale of fixed assets are not recorded in cost accounts. Depreciation, rent and salesmen's commission are genuine costs of production or selling.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is an example of a direct expense?
सही उत्तर: घ) Royalty paid per unit of a product produced
A direct expense can be identified with a specific cost unit, such as a royalty charged per unit produced. Factory rent, building depreciation and the works manager's salary are shared by all products and are factory overheads.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Total cost of sales is Rs 80,000 and the firm wants a profit of 20% on SALES. What should the sales value be?
सही उत्तर: ख) Rs 100,000
If profit is 20% of sales, cost is 80% of sales, so sales = 80,000 / 0.80 = Rs 100,000. Rs 96,000 would be the answer for 20% profit on cost.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Cost of production Rs 100,000, opening finished goods Rs 10,000, closing finished goods Rs 15,000 and selling & distribution overheads Rs 8,000. What is the cost of sales?
सही उत्तर: ख) Rs 103,000
Cost of goods sold = 100,000 + 10,000 - 15,000 = Rs 95,000; adding selling and distribution overheads of Rs 8,000 gives cost of sales of Rs 103,000. Rs 95,000 is only the cost of goods sold.
💬 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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