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

1091. A credit purchase of Rs 2,000 was correctly entered in the purchases day book and the supplier's account, but the purchases account was debited with only Rs 200. Using a suspense account, the correcting entry is:

      कDebit Suspense Rs 1,800; Credit Purchases Rs 1,800 खDebit Purchases Rs 2,000; Credit Supplier Rs 2,000 गDebit Purchases Rs 1,800; Credit Suspense Rs 1,800 घDebit Supplier Rs 1,800; Credit Purchases Rs 1,800
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1092. The cash book shows a bank overdraft of Rs 20,000. Cheques of Rs 6,000 deposited have not yet been credited by the bank; there are no other differences. The balance as per the bank statement is:

      कOverdraft of Rs 14,000 खFavourable balance of Rs 14,000 गFavourable balance of Rs 26,000 घOverdraft of Rs 26,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1093. When a bank reconciliation statement starts from the debit balance of the cash book, interest credited by the bank but not yet entered in the cash book is:

      कDeducted खIgnored गShown as an overdraft घAdded
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1094. Under the retail method, closing inventory at selling price is Rs 2,00,000 and the average gross margin is 25% of selling price. The cost of closing inventory is:

      कRs 1,50,000 खRs 1,60,000 गRs 2,50,000 घRs 50,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1095. In a period of steadily rising prices, compared with FIFO, the LIFO method (where it is permitted) results in:

      कHigher closing inventory and higher reported profit खLower closing inventory and lower reported profit गLower closing inventory and higher reported profit घIdentical closing inventory and profit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1096. Under IAS 2, materials held for use in production are NOT written down below cost if:

      कTheir replacement cost has fallen below their purchase cost खThey were purchased at a discount गThe finished products in which they will be incorporated are expected to be sold at or above cost घThey are valued using the FIFO formula
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1097. A machine bought on 1 January 2020 for Rs 1,00,000 is depreciated at 10% per annum straight-line, time-apportioned (calendar year). It is sold on 30 June 2022 for Rs 70,000. The result on disposal is:

      कLoss of Rs 10,000 खNil (no profit or loss) गLoss of Rs 5,000 घProfit of Rs 5,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1098. An asset costs Rs 1,50,000 with nil residual value and a useful life of 5 years. Using the sum-of-the-years'-digits method, the depreciation for year 2 is:

      कRs 50,000 खRs 30,000 गRs 20,000 घRs 40,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1099. A 'secret reserve' is created by:

      कUnderstating assets or overstating liabilities so that the reserve does not appear in the balance sheet खTransferring profit to a general reserve disclosed in the notes गIssuing bonus shares to existing shareholders घInvesting reserves in government securities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1100. The essential difference between a provision and a reserve is that:

      कA provision is an appropriation of profit, while a reserve is a charge against profit खA provision is a charge against profit for a known liability or loss, while a reserve is an appropriation of profit गA reserve is always invested outside the business घA provision increases shareholders' equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।