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

701. An uncle wrote to his nephew offering to buy a horse and added, 'If I hear no more about him, I consider the horse mine.' The nephew did not reply. In Felthouse v Bindley, it was held that:

     कThe contract was complete because the nephew intended to sell खThe uncle's terms bound the nephew गThe auctioneer was liable for breach of contract घSilence does not amount to acceptance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

702. A offers to sell his land to B for Rs 10 lakh. B replies offering Rs 9 lakh, which A refuses. B then says he accepts the original Rs 10 lakh offer. Following Hyde v Wrench, what is the position?

     कA binding contract at Rs 10 lakh खA binding contract at Rs 9 lakh गA contract voidable at B's option घNo contract, because the counter-offer destroyed the original offer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

703. In Harvey v Facey, a telegram stating 'Lowest price for Bumper Hall Pen £900' in reply to a query was held to be:

     कA valid offer to sell खA mere supply of information, not an offer गA binding acceptance घA counter-offer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

704. Goods displayed on the shelves of a self-service shop with price tags are, as held in Pharmaceutical Society of Great Britain v Boots, generally:

     कAn offer accepted when the customer picks up the goods खA binding contract once the price tag is read गAn invitation to treat; the customer makes the offer at the cash desk घA counter-offer by the shop
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

705. In Carlill v Carbolic Smoke Ball Co, the court held that an advertisement promising a reward to anyone who used the product and still caught influenza was:

     कA general offer that could be accepted by anyone performing its conditions खA mere invitation to treat गA wagering agreement and void घNot binding because acceptance was never communicated by post
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

706. A product's full cost is Rs 800 and the company adds a 25% mark-up on cost. What is the equivalent profit margin as a percentage of selling price?

     क25% ख20% ग33.3% घ16.7%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

707. A pricing strategy of setting a low initial price to gain market share quickly for a new product is called:

     कMarket skimming खPremium pricing गCost-plus pricing घPenetration pricing
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

708. Life-cycle costing involves:

     कCharging costs only in the year they are incurred खAccumulating a product's costs over its entire life, from development to withdrawal गCosting only the manufacturing stage घPricing products at their marginal cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

709. Which item would cause profit shown by the financial accounts to differ from profit shown by the cost accounts and so appear in a reconciliation statement?

     कInterest received on bank deposits recorded only in financial accounts खDirect materials consumed recorded in both sets of accounts गDirect wages recorded in both sets of accounts घSales recorded identically in both sets of accounts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

710. In a non-integrated (interlocking) accounting system, the cost ledger contains a control account representing the financial ledger, called the:

     कWork-in-progress control account खWages control account गStores ledger control account घCost ledger control account (general ledger adjustment account)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।