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

1361. In the accounts of a club, life membership fees received are generally:

      कTreated wholly as income in the year received खCapitalised and shown as part of the capital fund (or a separate fund) गShown as a current liability घIgnored until the member's death
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1362. In a non-profit organisation, a donation received specifically for the construction of a building is:

      कCredited to the income and expenditure account as income खShown as a current liability गCredited to a building fund and shown on the liabilities side of the balance sheet घDeducted from the cost of existing assets
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1363. At the year-end, goods sent by the head office have not yet reached an independent branch. To reconcile the accounts, the entry normally passed in the head office books is:

      कDebit Goods in transit; Credit Branch account खDebit Branch account; Credit Goods in transit गDebit Purchases; Credit Branch account घDebit Goods sent to branch; Credit Cash
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1364. In consignment accounts, an abnormal loss of goods is valued at:

      कSelling price of the goods lost खInvoice price charged to the consignee गNil, because it is absorbed by the remaining goods घCost, including a proportionate share of expenses incurred up to the point of loss
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1365. 1,000 kg of goods costing Rs 9,000 were consigned; the consignor paid freight of Rs 1,000. A normal loss of 200 kg occurred in transit and 500 kg were sold. The value of the closing inventory with the consignee is:

      कRs 3,000 खRs 3,750 गRs 3,300 घRs 2,700
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1366. In royalty accounts, short workings that are not recouped within the period allowed by the lease agreement are:

      कCarried forward indefinitely खRefunded by the landlord गWritten off to the profit and loss account घAdded to the cost of the mine
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1367. Under a hire purchase agreement, legal ownership of the goods passes to the hire purchaser:

      कOn payment of the last instalment खOn signing the agreement गOn payment of the down payment घNever
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1368. A company issues its own debentures to a bank as collateral security for a loan. In the company's books:

      कThe debentures are recorded as a separate liability in addition to the loan खThe debentures are credited to share capital गThe loan is cancelled घNo additional liability arises; at most a note or a contra entry through a debenture suspense account is made
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1369. Convertible debentures are debentures that:

      कAre secured on specific assets of the company खCan be converted into equity shares of the company on agreed terms गAre redeemable only on liquidation घCarry no interest
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1370. A rights issue of shares is an offer of new shares to:

      कThe general public through an IPO खEmployees only under a share option scheme गExisting shareholders in proportion to their holdings घDebenture holders on conversion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।