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

761. Job costing is most appropriate for:

     कA printer producing customised orders to customer specifications खAn oil refinery with continuous production गA cement plant producing a uniform product घA transport company
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

762. Using the high-low method: at 2,000 units total cost is Rs 54,000 and at 3,000 units it is Rs 66,000. What are the variable cost per unit and the fixed cost?

     कRs 12 per unit; Rs 30,000 खRs 22 per unit; Rs 10,000 गRs 18 per unit; Rs 18,000 घRs 12 per unit; Rs 24,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

763. Which of the following is NOT an assumption of conventional cost-volume-profit (CVP) analysis?

     कCosts can be divided into fixed and variable elements खSelling price per unit falls as more units are sold गFixed costs remain constant within the relevant range घSales mix is constant in a multi-product firm
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

764. In a break-even chart, the angle of incidence is the angle formed between:

     कThe sales line and the total cost line खThe fixed cost line and the x-axis गThe variable cost line and the y-axis घThe sales line and the x-axis
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

765. Products A and B are sold in the constant ratio 2 : 1 (units). Contribution is Rs 10 per unit of A and Rs 16 per unit of B, and fixed costs are Rs 108,000. How many units of A are sold at break-even?

     क3,000 units ख4,154 units ग7,200 units घ6,000 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

766. A firm's contribution is Rs 400,000 and its operating profit is Rs 100,000. What is the degree of operating leverage, and what does it imply for a 10% rise in sales?

     क4; operating profit rises by 40% ख0.25; operating profit rises by 2.5% ग4; operating profit rises by 10% घ3; operating profit rises by 30%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

767. In one period sales were Rs 200,000 with profit Rs 20,000; in another, sales were Rs 250,000 with profit Rs 35,000. Assuming constant prices and costs, what are the fixed costs?

     कRs 60,000 खRs 20,000 गRs 45,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

768. The margin of safety is Rs 200,000 and the P/V ratio is 30%. What is the profit?

     कRs 140,000 खRs 666,667 गRs 60,000 घRs 200,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

769. Actual sales are Rs 1,000,000 and break-even sales are Rs 750,000. What is the margin of safety ratio?

     क75% ख33.3% ग20% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

770. Fixed costs are Rs 300,000, selling price is Rs 100 and variable cost is Rs 60 per unit. How many units must be sold to earn a profit of Rs 100,000?

     क7,500 units ख12,500 units ग5,000 units घ10,000 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।