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

1601. A test performed on the same transaction both to test a control and to detect monetary misstatement is called a:

      कWalk-through test खRoll-forward test गCut-off test घDual-purpose test
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1602. ISA 330 requires that, irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for:

      कSignificant risks only खAccounts above performance materiality only गEach material class of transactions, account balance and disclosure घRevenue and receivables only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1603. Under ISA 315 (Revised 2019), a significant risk is an identified risk of material misstatement for which the assessment of inherent risk is:

      कClose to the lower end of the spectrum of inherent risk खClose to the upper end of the spectrum of inherent risk गEqual to the assessed control risk घBelow performance materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1604. Under ISA 315 (Revised 2019), the inherent risk factors that the auditor considers include:

      कComplexity, subjectivity, change, uncertainty and susceptibility to management bias or fraud खSampling risk and non-sampling risk गDetection risk and control risk घMateriality and performance materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1605. Input VAT paid on the purchase of raw materials, which the business can recover from the tax authority, is:

      कAdded to the cost of inventory खCharged as an expense गCredited to sales घExcluded from inventory cost and recorded as recoverable (set off against output VAT)
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1606. In departmental accounts, goods transferred between departments at a profit and remaining in the receiving department's closing inventory give rise to unrealised profit, which is:

      कAdded to the receiving department's profit खIgnored गEliminated through a stock reserve charged against the transferring department's profit घTransferred to capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1607. Under a hire purchase agreement, the hire purchaser records the asset in its books at the:

      कTotal of all instalments including interest खCash price गDown payment only घInstalments less the first year's interest
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1608. The consolidated financial statements of the Government of Nepal are prepared by the:

      कFinancial Comptroller General Office (FCGO) खOffice of the Auditor General गNepal Rastra Bank घNational Planning Commission
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1609. The fiscal year followed by the Government of Nepal and most Nepali entities runs from:

      क1 Baisakh to the end of Chaitra ख1 January to 31 December ग1 April to 31 March घ1 Shrawan to the end of Ashadh
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1610. Dividend per share is Rs 6 and the market price per share is Rs 120. The dividend yield is:

      क20% ख2% ग5% घ6%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।