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 105,000, purchases Rs 1,775,000 and closing stock Rs 375,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,505,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,505,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,090,000 and cost of goods sold is Rs 1,854,000. Find the gross profit ratio.
सही उत्तर: ग) 40%
GP = 3,090,000 − 1,854,000 = 1,236,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,440,000 with a scrap value of Rs 170,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 158,750
Depreciation = (Cost − Scrap)/Life = (1,440,000 − 170,000)/8 = Rs 158,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 990,000, operating expenses are Rs 480,000 and other income is Rs 30,000. Find the net profit.
सही उत्तर: घ) Rs 540,000
Net profit = GP − Expenses + Other income = Rs 540,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 295,000, purchases Rs 205,000 and closing stock Rs 315,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 185,000
COGS = Opening stock + Purchases − Closing stock = Rs 185,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,790,000 and cost of goods sold is Rs 1,674,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 2,790,000 − 1,674,000 = 1,116,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 990,000 with a scrap value of Rs 80,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 227,500
Depreciation = (Cost − Scrap)/Life = (990,000 − 80,000)/4 = Rs 227,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 3,000,000, operating expenses are Rs 2,760,000 and other income is Rs 145,000. Find the net profit.
सही उत्तर: ख) Rs 385,000
Net profit = GP − Expenses + Other income = Rs 385,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 970 and variable cost per unit is Rs 873. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 10%
P/V ratio = (SP − VC)/SP × 100 = 97/970 × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 405,000, purchases Rs 1,825,000 and closing stock Rs 80,000. Find the cost of goods sold.
सही उत्तर: क) Rs 2,150,000
COGS = Opening stock + Purchases − Closing stock = Rs 2,150,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
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