प्रवेश पर एक पुरानी परिसंपत्ति ₹50000 में दर्ज है। उसे ₹62000 माना गया पर उससे संबंधित अलग मरम्मत प्रावधान ₹7000 चाहिए। शुद्ध प्रभाव क्या होगा?
On admission an old asset is recorded at ₹50000. It is valued at ₹62000 but a separate repair provision of ₹7000 is needed. What is the net effect?
Explanation opens after your attempt
A. ₹5000 लाभ₹5000 gain
Concept
Asset increase is a gain of ₹12000 and repair provision is a loss of ₹7000. Net gain is ₹5000.
Why this answer is correct
The correct answer is A. ₹5000 लाभ / ₹5000 gain. Asset increase is a gain of ₹12000 and repair provision is a loss of ₹7000. Net gain is ₹5000.
Exam Tip
परिसंपत्ति वृद्धि ₹12000 लाभ है और मरम्मत प्रावधान ₹7000 हानि है। शुद्ध लाभ ₹5000 है।
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