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

1931. P's retained earnings are Rs 5,00,000. S, an 80% subsidiary, has made post-acquisition profits of Rs 1,00,000. Ignoring other adjustments, consolidated retained earnings are:

      कRs 5,80,000 खRs 6,00,000 गRs 5,20,000 घRs 5,00,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1932. When preparing consolidated financial statements, receivables and payables between the parent and its subsidiary are:

      कShown separately as group items खEliminated in full गDisclosed only in the notes घAdded together
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1933. Under IFRS 3, acquisition-related costs such as legal and advisory fees are:

      कCapitalised as an intangible asset खDeducted from share premium गAdded to the cost of the investment and to goodwill घExpensed in the periods in which they are incurred
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1934. P acquires 80% of S for Rs 9,00,000. The fair value of the non-controlling interest is Rs 2,50,000 and the fair value of S's identifiable net assets is Rs 10,00,000. Goodwill (NCI at fair value) is:

      कRs 2,50,000 खRs 1,50,000 गRs 50,000 घRs 1,00,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1935. Under IAS 24, which of the following is a related party of a reporting entity?

      कA bank with which it has a normal loan खA member of its key management personnel गA government department that regulates it घA major customer with whom it does significant business
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1936. Under IAS 21, which of the following is a NON-monetary item?

      कInventory खCash गTrade receivables घA bank loan
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1937. Goods sold on credit and later returned by a customer are first recorded in the:

      कPurchases day book खPetty cash book गSales returns (returns inwards) day book घPurchases returns day book
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1938. Under IAS 40, which property is classified as investment property?

      कA building held to earn rentals from independent tenants खProperty held for sale in the ordinary course of business गProperty being built for a customer under a contract घA building occupied by the entity's own head office
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1939. Under IAS 23, capitalisation of borrowing costs on a qualifying asset ceases when:

      कThe asset is first used to generate revenue खThe financial year ends गSubstantially all activities necessary to prepare the asset for its intended use or sale are complete घThe loan is fully repaid
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1940. Under IAS 20, a government grant related to income (such as a grant towards wages) may be presented:

      कAs other income, or deducted from the related expense खAs a reduction of share capital गOnly as deferred income in the statement of financial position घOnly as a credit to equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।