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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In Gilford Motor Co Ltd v Horne (1933), the court lifted the veil of incorporation because:
सही उत्तर: क) The company was a sham formed to evade a legal obligation
Horne set up a company to get round his restrictive covenant against soliciting customers. The court treated it as a façade and granted an injunction against both him and the company.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Macaura v Northern Assurance Co Ltd (1925) held that a shareholder:
सही उत्तर: घ) Has no insurable interest in the company's property
The timber belonged to the company, not to Macaura, even though he owned nearly all the shares. His personal insurance on the timber was therefore invalid.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Lee v Lee's Air Farming Ltd (1961), the Privy Council held that:
सही उत्तर: क) A controlling shareholder and director can also be an employee of the company
Because the company was a separate person, Mr Lee could contract with it as its employee. His widow could therefore claim compensation as the widow of a worker.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A negotiable instrument payable to bearer is negotiated by:
सही उत्तर: घ) Mere delivery
Bearer instruments pass by delivery alone. Order instruments need the holder's endorsement as well as delivery.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A general crossing on a cheque consists of:
सही उत्तर: घ) Two parallel transverse lines, with or without words such as '& Co.'
A general crossing means the cheque must be paid through a banker, not over the counter. A special crossing adds the name of a particular banker.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A cheque crossed 'Account Payee' means that:
सही उत्तर: क) The amount should be credited only to the account of the named payee
An account payee crossing directs the collecting banker to credit only the payee's account, giving strong protection against misuse. A general crossing only requires payment through a banker.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A holder in due course is a person who acquires a negotiable instrument:
सही उत्तर: ग) For consideration, before maturity, in good faith without notice of any defect in title
A holder in due course takes the instrument free from defects in the title of earlier parties. This is the main feature that makes negotiable instruments useful in trade.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A promissory note normally has which parties?
सही उत्तर: ख) Maker and payee
In a promissory note the maker promises to pay the payee. A bill of exchange is an order and involves a drawer, a drawee and a payee.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A cheque is best described as:
सही उत्तर: क) A bill of exchange drawn on a specified banker and payable on demand
A cheque is a special type of bill of exchange where the drawee is always a banker. It is not expressed to be payable otherwise than on demand.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Indian Partnership Act, 1932, registration of a partnership firm is:
सही उत्तर: ख) Optional, but an unregistered firm cannot sue third parties to enforce a contract
Registration is not mandatory, but non-registration brings serious disabilities. In particular, an unregistered firm cannot file a suit against third parties to enforce a contract.
💬 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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