चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी
चार्टर्ड एकाउन्टेन्सी – CA (CAP I, II, III) र ACCA
ICAN / ICAI CA & ACCA · Chartered Accountancy (ICAN, ICAI, ACCA)
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Opening stock Rs 440,000, purchases Rs 815,000 and closing stock Rs 45,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,210,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,210,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 570,000 and cost of goods sold is Rs 456,000. Find the gross profit ratio.
सही उत्तर: क) 20%
GP = 570,000 − 456,000 = 114,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 890,000 with a scrap value of Rs 5,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 88,500
Depreciation = (Cost − Scrap)/Life = (890,000 − 5,000)/10 = Rs 88,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,850,000, operating expenses are Rs 1,420,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: ख) Rs 620,000
Net profit = GP − Expenses + Other income = Rs 620,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,207,500 and current liabilities are Rs 690,000. Find the current ratio.
सही उत्तर: ग) 1.75:1
Current ratio = CA/CL = 1,207,500/690,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 115,000, purchases Rs 605,000 and closing stock Rs 450,000. Find the cost of goods sold.
सही उत्तर: क) Rs 270,000
COGS = Opening stock + Purchases − Closing stock = Rs 270,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,930,000 and cost of goods sold is Rs 4,190,500. Find the gross profit ratio.
सही उत्तर: क) 15%
GP = 4,930,000 − 4,190,500 = 739,500; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 700,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 567,000
Book value = 700,000 × (1 − 10/100)² = Rs 567,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,420,000 with a scrap value of Rs 125,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 259,000
Depreciation = (Cost − Scrap)/Life = (1,420,000 − 125,000)/5 = Rs 259,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,470,000, operating expenses are Rs 780,000 and other income is Rs 110,000. Find the net profit.
सही उत्तर: घ) Rs 800,000
Net profit = GP − Expenses + Other income = Rs 800,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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