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

1051. Income tax payable was Rs 30,000 at the start and Rs 40,000 at the end of the year. The tax expense for the year was Rs 50,000 (no deferred tax). The tax paid during the year is:

      कRs 50,000 खRs 60,000 गRs 20,000 घRs 40,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1052. The direct method of presenting operating cash flows under IAS 7 discloses:

      कMajor classes of gross cash receipts and gross cash payments खProfit adjusted for non-cash items and working capital changes गOnly cash received from customers घNet changes in each balance sheet item
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1053. Under IAS 7, cash flows arising from income taxes are classified as:

      कFinancing activities in all cases खOperating activities, unless they can be specifically identified with financing or investing activities गInvesting activities in all cases घNon-cash items excluded from the statement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1054. Under IAS 7, cash advances and loans made to other parties by a non-financial entity are classified in the statement of cash flows as:

      कOperating activities खInvesting activities गFinancing activities घCash equivalents
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1055. Under IFRS Accounting Standards, in assessing whether the going concern assumption is appropriate, management takes into account information about the future covering at least:

      कSix months from the date of approval of the financial statements खThree years from the end of the reporting period गTwelve months from the end of the reporting period घThe remaining life of the entity's longest-lived asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1056. Under the Conceptual Framework (2018), 'timeliness' as an enhancing qualitative characteristic means:

      कReporting every transaction on the same day it occurs खPublishing financial statements within three months of the year-end गUsing the most recent exchange rates in translation घHaving information available to decision-makers in time to be capable of influencing their decisions
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1057. A company has a net profit margin of 10% and an asset turnover of 2 times. Its return on total assets is:

      क20% ख5% ग12% घ10%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1058. A company's current ratio is 2 : 1. If it buys inventory on credit, its current ratio will:

      कDecrease खIncrease गRemain 2 : 1 घBecome 1 : 1 exactly
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1059. The debt service coverage ratio measures:

      कTotal debt relative to total equity खCash available for debt service relative to interest and principal repayments due गInterest expense relative to sales घLong-term debt relative to fixed assets
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1060. Inventory turnover is 8 times, the receivables collection period is 45 days and the payables payment period is 30 days, using a 360-day year. The cash operating cycle is:

      क75 days ख105 days ग60 days घ45 days
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।