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

861. Under Schedule 5 of the Constitution of Nepal, the power to levy 'remuneration tax' belongs to the:

     कLocal level खProvince गFederation घProvince and local level jointly
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

862. A proprietor takes goods costing Rs 20,000 from the shop's stock for family use, and the business accounts show no entry for it. In computing business income:

     कThe cost should be removed from the cost of goods sold (or added to income), as it is not a business expense खNothing needs to be done गThe amount is deductible as a staff welfare expense घIt is treated as a bad debt
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

863. As a general principle of accounting followed for tax computation, closing trading stock is valued at:

     कIts selling price खIts replacement cost plus profit margin गIts original invoice value including VAT credit claimed घThe lower of its cost and its market (net realisable) value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

864. A trading company (not a bank) creates a general provision for doubtful debts equal to 5% of its debtors. For income tax purposes, this provision is generally:

     कDeductible in full खDeductible up to 1% of debtors गNot deductible; a deduction is allowed only for specific debts actually written off as irrecoverable घAdded to the depreciation pool
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

865. A sole proprietor debits a 'salary' of Rs 3,00,000 to himself in the business accounts. In computing the business income of the proprietorship, this amount is:

     कFully deductible खNot deductible, as it is a withdrawal by the owner गDeductible up to Rs 1,00,000 घDeductible only if tax is withheld
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

866. A trader receives insurance compensation for trading stock destroyed by fire. For tax purposes, the compensation is:

     कBusiness income, since it replaces the value of trading stock खAn exempt capital receipt गInvestment income घA windfall gain taxed at a final rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

867. A trade debt that was written off and deducted as a bad debt in an earlier year is recovered this year. The recovered amount is:

     कIgnored for tax purposes खDeducted again as a bad debt गTreated as a capital receipt घIncluded in business income of the year of recovery
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

868. A business using the accrual basis pays in Ashadh the shop rent for the whole of the next income year. In computing business income for the current year, this payment is:

     कFully deductible in the current year खDeductible half this year and half next year गNever deductible घNot deductible in the current year, as it relates to the next year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

869. An employer refunds an employee for taxi fares the employee paid while travelling on the employer's official business. For the employee, this refund is:

     कFully taxable as employment income खNot employment income, as it reimburses expenses incurred for the employer's business गTaxable as investment income घA windfall gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

870. Under the Income Tax Act 2058, the official remuneration of a foreign diplomat (who is not a Nepali citizen) from his or her diplomatic post in Nepal is:

     कExempt from tax खTaxed at the corporate rate गTaxed by final withholding at 15% घTaxed only if paid in Nepali rupees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।