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

3431. Material in stock originally cost Rs 8,000. It has no other use and could be sold as scrap for Rs 2,000. What is its relevant cost for a special job?

      कRs 8,000 खRs 2,000 गRs 10,000 घRs 6,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3432. A component can be made at a variable cost of Rs 45 per unit plus apportioned (unavoidable) fixed cost of Rs 10 per unit, or bought for Rs 50 per unit. What should the firm do?

      कBe indifferent, since costs are equal खBuy it, saving Rs 10 per unit गBuy it, saving Rs 5 per unit घMake it, saving Rs 5 per unit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3433. Products P, Q, R and S earn contributions of Rs 40, Rs 30, Rs 50 and Rs 36 per unit and use 4 kg, 2 kg, 5 kg and 3 kg of a scarce material respectively. Which product should be ranked first?

      कQ खR गS घP
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3434. Production 10,000 units, sales 8,000 units, no opening stock. Fixed production overhead is absorbed at Rs 5 per unit. How does absorption costing profit compare with marginal costing profit?

      कAbsorption costing profit is higher by Rs 40,000 खBoth profits are the same गAbsorption costing profit is higher by Rs 10,000 घMarginal costing profit is higher by Rs 10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3435. When production exceeds sales (closing inventory higher than opening), profit under absorption costing compared with marginal costing will be:

      कThe same खHigher गLower घAlways zero
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3436. Contribution is Rs 200,000 and earnings before interest and tax (EBIT) are Rs 50,000. What is the degree of operating leverage?

      क1.33 ख5 ग4 घ0.25
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3437. Products A and B have contributions of Rs 10 and Rs 20 per unit and are sold in the ratio 3:1 (units). Fixed costs are Rs 50,000. What is the total break-even sales in units?

      क2,500 units ख5,000 units ग4,000 units घ3,333 units
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3438. If the variable cost per unit increases while selling price and fixed costs remain unchanged, the break-even point will:

      कRemain unchanged खDecrease गBecome zero घIncrease
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3439. Sales were Rs 400,000 with profit Rs 40,000 in one year and Rs 500,000 with profit Rs 65,000 in the next. Assuming no change in cost structure, what are the fixed costs?

      कRs 100,000 खRs 35,000 गRs 40,000 घRs 60,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3440. Sales were Rs 200,000 with profit Rs 20,000 in period 1, and Rs 300,000 with profit Rs 50,000 in period 2. What is the P/V ratio?

      क30% ख10% ग16.67% घ25%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।