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

3711. Trade receivables are Rs 60,000 and annual credit sales are Rs 730,000. Using a 365-day year, the receivables collection period is:

      क36.5 days ख12 days ग30 days घ60 days
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3712. Cost of goods sold Rs 600,000; opening inventory Rs 80,000; closing inventory Rs 120,000. What is the inventory turnover ratio based on average inventory?

      क5 times ख6 times ग7.5 times घ4 times
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3713. Current assets are Rs 300,000, including inventory of Rs 100,000. Current liabilities are Rs 150,000. What is the quick (acid-test) ratio?

      क1.33:1 ख2:1 ग0.67:1 घ1.5:1
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3714. Profit before tax Rs 100,000; depreciation Rs 20,000; increase in trade receivables Rs 15,000; increase in trade payables Rs 8,000; decrease in inventory Rs 5,000. What is the cash generated from operations (before interest and tax)?

      कRs 122,000 खRs 108,000 गRs 128,000 घRs 118,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3715. In the indirect method of preparing the operating section of a cash flow statement, depreciation is:

      कDeducted from profit before tax खShown under investing activities गAdded back to profit before tax घShown under financing activities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3716. Under IAS 7, cash received from issuing new equity shares is a cash flow from:

      कInvesting activities खFinancing activities गOperating activities घIt is not a cash flow
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      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3717. Under IAS 7, cash paid to purchase property, plant and equipment is classified as a cash flow from:

      कInvesting activities खOperating activities गFinancing activities घNon-cash transactions
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3718. Under IAS 1, an asset is classified as current when, among other criteria, it is expected to be realised:

      कWithin five years खOnly after the end of the next financial year गAt any time without restriction घWithin twelve months after the reporting period or within the normal operating cycle
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3719. Under IAS 1, which of the following is NOT a component of a complete set of financial statements?

      कStatement of changes in equity खStatement of cash flows गDirectors' report घNotes, including material accounting policy information
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      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3720. Debenture holders of a company are:

      कOwners of the company खCreditors of the company गMembers with voting rights घPreference shareholders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।