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

3691. A parent sold goods to its subsidiary for Rs 50,000 at cost plus 25%. Half of these goods remain in the subsidiary's inventory at year end. What is the unrealised profit to be eliminated on consolidation?

      कRs 6,250 खRs 10,000 गRs 5,000 घRs 12,500
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3692. Under IAS 28, an investor holding 20% or more of the voting power of an investee is presumed to have:

      कControl, and consolidates the investee line by line खSignificant influence, and accounts for the investee as an associate using the equity method गJoint control, and uses proportionate consolidation घNo influence, and holds it as a simple investment at cost
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3693. P acquires 80% of S for Rs 500,000 when S's identifiable net assets are Rs 400,000. Non-controlling interest is measured at its proportionate share of net assets. What is the goodwill on acquisition?

      कRs 180,000 खRs 100,000 गRs 260,000 घRs 80,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3694. Under the IASB Conceptual Framework (2018), an asset is defined as:

      कAnything owned by the business that has a market value खA future benefit expected from future transactions गResources contributed by the owners घA present economic resource controlled by the entity as a result of past events
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3695. According to the IASB Conceptual Framework, the two fundamental qualitative characteristics of useful financial information are:

      कComparability and verifiability खTimeliness and understandability गRelevance and faithful representation घPrudence and consistency
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3696. Under IAS 8, material prior period errors are corrected by:

      कAdjusting only the current year's profit or loss खRetrospective restatement of comparative amounts गDisclosing them without any adjustment घProspective application from the current year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3697. Under IAS 8, a change in the useful life of an asset is accounted for:

      कProspectively, as a change in accounting estimate खRetrospectively, as a change in accounting policy गRetrospectively, as a prior period error घBy restating all prior years
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3698. Under IFRS 16, at the commencement of a lease (other than short-term or low-value leases), a lessee recognises:

      कOnly an expense in profit or loss for each payment खOnly a lease liability गOnly a right-of-use asset घA right-of-use asset and a lease liability
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3699. Under IFRS 15, the first step of the five-step revenue recognition model is to:

      कDetermine the transaction price खRecognise revenue when a performance obligation is satisfied गIdentify the contract with a customer घAllocate the transaction price to performance obligations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3700. Which of the following is an adjusting event under IAS 10?

      कA major fire destroying a factory after the reporting date खSettlement after the reporting date of a court case confirming a present obligation at the reporting date गAnnouncement of a plan to discontinue an operation after the reporting date घIssue of new shares after the reporting date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।