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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An agency is generally terminated automatically on:
सही उत्तर: क) The death or insanity of the principal
Agency ends by operation of law on the death, insanity or insolvency of the principal or agent, subject to the exception for agency coupled with an interest.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An agent secretly receives a commission from a third party while acting for the principal. The principal is entitled to:
सही उत्तर: ख) Recover the secret profit from the agent
An agent owes fiduciary duties and must not make a secret profit; any such profit belongs to the principal.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An agent who, for an extra commission, guarantees to the principal that the third parties to whom goods are sold on credit will pay, is a:
सही उत्तर: ख) Del credere agent
A del credere agent undertakes the additional risk of buyers' default in return for extra commission.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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For a principal to ratify an act done by an agent without authority, the principal must:
सही उत्तर: ग) Have been in existence and competent to contract when the act was done
Ratification requires that the principal existed and had capacity at the time of the act; it must cover the whole transaction with full knowledge of the facts.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A right to retain any goods of the debtor in one's possession for a general balance of account, as enjoyed by bankers, is a:
सही उत्तर: ग) General lien
Bankers, factors and certain others have a general lien over goods for the general balance owed, not just for charges on those particular goods.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A bailment of goods as security for payment of a debt or performance of a promise is known as a:
सही उत्तर: ख) Pledge
A pledge is a special bailment in which goods are delivered as security; the pledgee (pawnee) holds possession until repayment.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The delivery of goods by one person to another for some purpose, on condition that they are returned or disposed of as directed when the purpose is accomplished, is called:
सही उत्तर: घ) Bailment
In bailment, possession (not ownership) passes to the bailee for a purpose, after which the goods are returned or dealt with as directed.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A guarantee that extends to a series of transactions, such as a guarantee for a running overdraft, is a:
सही उत्तर: क) Continuing guarantee
A continuing guarantee covers a series of transactions and can be revoked by the surety as to future transactions by notice.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A surety is discharged from liability when the creditor and the principal debtor, without the surety's consent:
सही उत्तर: क) Materially vary the terms of the original contract
Any variance in the terms of the contract between the creditor and the principal debtor made without the surety's consent discharges the surety as to later transactions.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The liability of a surety, unless otherwise provided by the contract, is:
सही उत्तर: क) Co-extensive with that of the principal debtor
The surety is liable to the same extent as the principal debtor, and the creditor may proceed against the surety directly.
💬 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।
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