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

1801. According to Adam Smith's canon of economy, a good tax system should:

      कKeep the cost of collecting the tax as low as possible खRaise the maximum possible revenue at any cost गTax only luxury goods घBe paid only once in a lifetime
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1802. In the Value Added Tax Act 2052, Schedule 1 and Schedule 2 respectively list:

      कZero-rated goods/services and exempt goods/services खTaxable goods and taxable services गRegistration thresholds and penalty rates घExempt goods/services and zero-rated goods/services
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1803. When Value Added Tax was first introduced in Nepal in 2054 BS, the standard VAT rate was:

      क13% ख15% ग10% घ12%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1804. The Income Tax Act 2058 of Nepal replaced which earlier income tax law?

      कIncome Tax Act 2031 खIncome Tax Act 2019 गRevenue Act 2034 घFinance Act 2048
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1805. Under ISA 265, a 'significant deficiency' in internal control is a deficiency or combination of deficiencies that:

      कRelates only to IT controls खWas identified by the internal auditor गHas already resulted in a material misstatement घIn the auditor's professional judgement is of sufficient importance to merit the attention of those charged with governance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1806. Under ISA 610 (Revised 2013), the external auditor shall not use internal auditors to provide direct assistance to perform procedures that:

      कInvolve making significant judgements in the audit खHave low assessed risks of material misstatement गAre directed and reviewed by the external auditor घAre of a routine nature
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1807. In monetary unit sampling, any individual item whose value is greater than the sampling interval:

      कIs never selected खHas the same chance of selection as any other item गIs certain to be selected घMust be excluded from the population
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1808. Examining a tangible asset, such as a machine, to confirm that it exists is the audit procedure of:

      कInspection खRecalculation गReperformance घInquiry
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1809. 'Internal check' refers to:

      कThe auditor's review of the trial balance खA check of the external auditor's work by the client गArranging duties so that the work of one person is automatically checked by another घAn audit carried out by the internal auditor at year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1810. Comparing the current year's gross profit margin with that of the previous year is an example of:

      कPhysical inspection खAn analytical procedure गExternal confirmation घA test of controls
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।