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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Under the Indian Contract Act, 1872 (as held in Mohori Bibee v Dharmodas Ghose), an agreement with a minor is:
सही उत्तर: ख) Void ab initio
Mohori Bibee held a minor's agreement to be void from the beginning.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under general contract law, an agreement enforceable by law is called a:
सही उत्तर: क) Contract
A contract is an agreement that the law will enforce.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard price is Rs 10 per kg, actual price is Rs 12 per kg and actual quantity purchased is 1,000 kg. What is the material price variance?
सही उत्तर: घ) Rs 2,000 Adverse
(SP - AP) x AQ = (10 - 12) x 1,000 = Rs 2,000 adverse.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Within the relevant range, as output increases, fixed cost per unit:
सही उत्तर: ख) Decreases
The same total fixed cost is spread over more units, so cost per unit falls.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Annual demand is 1,800 units, ordering cost is Rs 100 per order and holding cost is Rs 4 per unit per year. What is the Economic Order Quantity (EOQ)?
सही उत्तर: क) 300 units
EOQ = sqrt(2 x 1,800 x 100 / 4) = sqrt(90,000) = 300 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price is Rs 50 per unit and variable cost is Rs 30 per unit. What is the contribution margin ratio (P/V ratio)?
सही उत्तर: घ) 40%
(50 - 30) / 50 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 120,000, selling price is Rs 50 per unit and variable cost is Rs 30 per unit. What is the break-even point in units?
सही उत्तर: ग) 6,000 units
BEP = 120,000 / (50 - 30) = 6,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Nepal's income year (fiscal year) begins on:
सही उत्तर: क) Shrawan 1 (around mid-July)
Nepal's fiscal/income year runs from Shrawan 1 to Ashadh end.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax system in which the tax rate increases as taxable income increases is called:
सही उत्तर: घ) Progressive tax
In a progressive tax, higher incomes face higher rates.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a VAT system, a business has output VAT of Rs 50,000 and eligible input VAT of Rs 35,000 for the period. What VAT is payable?
सही उत्तर: ग) Rs 15,000
VAT payable = output VAT - input tax credit = 50,000 - 35,000 = Rs 15,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।