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

2241. Under IAS 32, preference shares that the issuer must redeem for cash on a fixed future date are classified as:

      कA reserve खEquity गA contingent liability घA financial liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2242. Interest on debentures, as distinct from dividends on equity shares, is:

      कA charge against profit, payable whether or not profits are earned खAn appropriation of profit payable only if profits are earned गCredited to the share premium account घPayable only on liquidation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2243. A company's share is trading at Rs 100. It makes a 1-for-4 rights issue at Rs 80 per share. The theoretical ex-rights price is:

      कRs 90 खRs 96 गRs 84 घRs 100
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2244. A bonus issue of shares out of retained earnings has what effect on the total equity of a company?

      कConverts equity into a liability खIncrease in total equity गDecrease in total equity घNo change in total equity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2245. 1,000 shares of Rs 10 each, fully called up, were forfeited after the holder paid Rs 7 per share. They were reissued as fully paid at Rs 8 per share. The amount transferred to capital reserve is:

      कRs 2,000 खRs 7,000 गRs 5,000 घRs 3,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2246. When a company issues shares at a price above their nominal (face) value, the excess is credited to:

      कShare premium account खShare capital account गGeneral reserve घRevenue account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2247. Under the rule in Garner v Murray, the capital deficiency of an insolvent partner is borne by the solvent partners in the ratio of their:

      कEqual shares खProfit-sharing ratio गLast agreed capitals before dissolution घDrawings during the year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2248. A partner withdrew Rs 1,000 at the END of every month for 12 months. Interest on drawings is charged at 10% per annum. The interest on drawings is:

      कRs 650 खRs 550 गRs 600 घRs 1,200
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2249. On the admission of a partner, an increase in the value of land on revaluation is:

      कCredited to the new partner's capital only खDebited to the revaluation account गCredited to the revaluation (profit and loss adjustment) account घDebited to goodwill
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2250. A, B and C share profits 3:2:1. C retires and A and B continue to share future profits in the same proportion as before between themselves. The gaining ratio of A and B is:

      क2 : 3 ख1 : 1 ग3 : 2 घ3 : 1
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।