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

3721. When forfeited shares are reissued, the balance remaining in the share forfeiture account on those shares (after any reissue discount) is transferred to:

      कCapital reserve खGeneral reserve गSecurities premium घProfit and loss account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3722. 1,000 shares of Rs 10 each, Rs 8 called up, are forfeited for non-payment after the holder paid Rs 5 per share. The amount credited to the share forfeiture account is:

      कRs 8,000 खRs 3,000 गRs 10,000 घRs 5,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3723. A company issues 10,000 equity shares of Rs 100 each at Rs 120 per share. The amount credited to the securities premium account is:

      कRs 1,200,000 खRs 1,000,000 गRs 200,000 घRs 120,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3724. According to the rule in Garner v Murray, the capital deficiency of an insolvent partner is borne by the solvent partners in the ratio of their:

      कProfit-sharing ratio खLast agreed capitals गDrawings during the year घLoans to the firm
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3725. On admission of a partner, a profit on revaluation of assets and liabilities is shared among:

      कOld partners in their old profit-sharing ratio खAll partners including the new partner in the new ratio गOld partners equally घThe new partner only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3726. A and B share profits 3:2. C is admitted for a 1/5 share, which he acquires from A and B in their old ratio. What is the new profit-sharing ratio of A, B and C?

      क3:2:1 ख3:2:5 ग2:2:1 घ12:8:5
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3727. Average profit Rs 80,000; capital employed Rs 500,000; normal rate of return 12%. What is goodwill at 3 years' purchase of super profit?

      कRs 240,000 खRs 20,000 गRs 60,000 घRs 180,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3728. A firm's profits for the last three years were Rs 50,000, Rs 60,000 and Rs 70,000. Goodwill is valued at 2 years' purchase of average profits. What is the value of goodwill?

      कRs 180,000 खRs 120,000 गRs 140,000 घRs 100,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3729. A partner withdrew Rs 5,000 at the beginning of each quarter during the year. Interest on drawings is charged at 8% per annum. What is the interest on drawings for the year?

      कRs 1,000 खRs 1,600 गRs 800 घRs 600
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3730. Under the Indian Partnership Act, 1932, in the absence of an agreement, a partner who advances a loan to the firm (beyond his capital) is entitled to interest at:

      क12% per annum ख9% per annum गNo interest at all घ6% per annum
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।