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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An asset costing Rs 1,100,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 794,750
Book value = 1,100,000 × (1 − 15/100)² = Rs 794,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 220,000 with a scrap value of Rs 40,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 36,000
Depreciation = (Cost − Scrap)/Life = (220,000 − 40,000)/5 = Rs 36,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,330,000, operating expenses are Rs 1,560,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: ग) Rs 960,000
Net profit = GP − Expenses + Other income = Rs 960,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 250 and variable cost per unit is Rs 200. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 20%
P/V ratio = (SP − VC)/SP × 100 = 50/250 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 475,000, purchases Rs 1,680,000 and closing stock Rs 190,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,965,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,965,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,240,000 and cost of goods sold is Rs 1,944,000. Find the gross profit ratio.
सही उत्तर: ग) 40%
GP = 3,240,000 − 1,944,000 = 1,296,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,080,000 with a scrap value of Rs 35,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 209,000
Depreciation = (Cost − Scrap)/Life = (1,080,000 − 35,000)/5 = Rs 209,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 680,000, operating expenses are Rs 590,000 and other income is Rs 105,000. Find the net profit.
सही उत्तर: क) Rs 195,000
Net profit = GP − Expenses + Other income = Rs 195,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 675,000 and current liabilities are Rs 450,000. Find the current ratio.
सही उत्तर: ख) 1.5:1
Current ratio = CA/CL = 675,000/450,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 335,000, purchases Rs 1,880,000 and closing stock Rs 230,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,985,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,985,000.
💬 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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