किसी फर्म की कुल प्राप्तियां ₹18,00,000 हैं जिनमें ₹1,20,000 पुरानी मशीन की बिक्री और ₹80,000 चालू वर्ष की दलाली सेवा शामिल है। यदि बाकी बिक्री चालू उत्पादन की है, अंतिम स्टॉक ₹50,000 और आरंभिक स्टॉक ₹90,000 है, तो उत्पादन मूल्य कितना होगा?
A firm's total receipts are ₹18,00,000 including ₹1,20,000 sale of old machine and ₹80,000 current year brokerage service. If the remaining receipts are sales of current output, closing stock is ₹50,000 and opening stock is ₹90,000, what is value of output?
Explanation opens after your attempt
B. ₹17,60,000
Concept
Sale of old machine is not production, but brokerage service is current output. Sales are (1800000 - 120000 = 1680000), so value of output is (1680000 + 50000 - 90000 = 1640000).
Why this answer is correct
The correct answer is B. ₹17,60,000. Sale of old machine is not production, but brokerage service is current output. Sales are (1800000 - 120000 = 1680000), so value of output is (1680000 + 50000 - 90000 = 1640000).
Exam Tip
पुरानी मशीन की बिक्री उत्पादन नहीं है, पर दलाली सेवा चालू उत्पादन है। बिक्री (1800000 - 120000 = 1680000), उत्पादन मूल्य (1680000 + 50000 - 90000 = 1640000) है।
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