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

1301. The spouse of an audit team member is appointed chief financial officer of the audit client. The appropriate action under the IESBA Code is to:

      कContinue, since the spouse is not on the audit team खRemove the individual from the audit team गDisclose the relationship in the auditor's report only घObtain written representation from the client
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1302. A significant amount of the audit fee for the previous year remains unpaid when the current year's report is about to be issued. This mainly creates a:

      कSelf-review threat खAdvocacy threat गFamiliarity threat घSelf-interest threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1303. The conceptual framework in the IESBA Code requires a professional accountant to:

      कIdentify threats to compliance with the fundamental principles, evaluate them, and address them खFollow a fixed list of prohibited acts only गObtain the client's consent before applying any safeguard घRefer every ethical issue to the regulator
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1304. The fundamental principle that requires a professional accountant to maintain professional knowledge and skill and to act diligently in accordance with applicable standards is:

      कIntegrity खObjectivity गProfessional competence and due care घConfidentiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1305. Under IFRS 15, an entity is a principal (and reports revenue gross) when it:

      कCollects cash on behalf of another party खEarns a fixed commission per sale गControls the specified good or service before it is transferred to the customer घNever holds inventory
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1306. Under the IFRS 9 general approach, if the credit risk of a financial asset has increased significantly since initial recognition (but it is not credit-impaired), the loss allowance is measured at:

      कLifetime expected credit losses ख12-month expected credit losses गZero until default occurs घThe amount of interest overdue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1307. Nepal Public Sector Accounting Standards (NPSAS), used for government financial reporting in Nepal, are based on:

      कFull IFRS issued by the IASB खUS GAAP गNepal Financial Reporting Standards for SMEs घThe cash-basis International Public Sector Accounting Standard (IPSAS)
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1308. A company's earnings per share is Rs 12 and its market price per share is Rs 150. The earnings yield is:

      क12.5% ख8% ग1.25% घ18%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1309. A company is described as 'highly geared' when:

      कIts current ratio is high खIt has no long-term debt गFixed-return capital (debt and preference shares) is large relative to equity shareholders' funds घIts inventory turnover is high
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1310. A company's equity shareholders' funds are Rs 50,00,000 and it has 40,000 ordinary shares outstanding. The book value per share is:

      कRs 125 खRs 80 गRs 100 घRs 1,250
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।