Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 61-70 of 600 questions.
A. ₹8000
ए का हिस्सा ₹18000 का 4/9 है यानी ₹8000। डेबिट शेष हानि है। / A's share is 4/9 of ₹18000 which is ₹8000. Debit balance is a loss.
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Which of the following is an old accumulated profit item?
A. पूंजी संचयCapital reserve
पूंजी संचय लाभ की तरह पुराने साझेदारों में बांटा जा सकता है। बाकी मदें सामान्यतः हानि या व्यय हैं। / Capital reserve can be distributed among old partners like profit. Other items are generally losses or expenses.
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Which of the following is an old accumulated loss item?
A. प्रारंभिक व्ययPreliminary expenses
प्रारंभिक व्यय लिखे जाने पर पुरानी हानि की तरह माना जाता है। इसे पुराने साझेदारों में डेबिट किया जाता है। / Preliminary expenses are treated like old loss when written off. They are debited to old partners.
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Advertisement suspense expenditure is ₹15000. A and B share in 2:1. How much will be debited to B?
A. ₹5000
बी का हिस्सा ₹15000 का 1/3 है यानी ₹5000। विज्ञापन निलंबित व्यय संचित हानि की तरह लिखा जाता है। / B's share is 1/3 of ₹15000 which is ₹5000. Advertisement suspense expenditure is written off like accumulated loss.
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A. ₹15000
पहले साझेदार का हिस्सा ₹24000 का 5/8 है यानी ₹15000। प्रारंभिक व्यय पुराने अनुपात से लिखे जाते हैं। / First partner's share is 5/8 of ₹24000 which is ₹15000. Preliminary expenses are written off in old ratio.
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Workmen Compensation Reserve is ₹70000 and there is no claim. What will be its treatment?
A. पूरा संचय पुराने साझेदारों में बांटेगाEntire reserve will be shared among old partners
दावा न होने पर यह संचय पुराना लाभ है। इसलिए पूरा शेष पुराने साझेदारों में पुराने अनुपात से बांटा जाता है। / If there is no claim this reserve is old profit. So the full balance is shared among old partners in old ratio.
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A. ₹30000
दावे के लिए ₹50000 रखे जाएंगे और शेष ₹30000 बांटा जाएगा। केवल शेष राशि पुराने साझेदारों को मिलती है। / ₹50000 will be kept for the claim and balance ₹30000 will be distributed. Only remaining amount goes to old partners.
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Workmen Compensation Reserve is ₹45000 and claim is ₹60000. What is the excess claim?
A. ₹15000
दावा संचय से ₹15000 अधिक है। यह अतिरिक्त हिस्सा पुनर्मूल्यांकन हानि माना जा सकता है। / The claim is ₹15000 more than the reserve. This excess part may be treated as revaluation loss.
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Investment Fluctuation Reserve is used to adjust which decrease?
A. निवेश के मूल्य की कमीDecrease in value of investments
यह संचय निवेश के मूल्य में उतार चढ़ाव के लिए बनाया जाता है। इसलिए निवेश की कमी पहले इससे समायोजित होती है। / This reserve is created for fluctuations in investment value. So fall in investments is first adjusted from it.
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A. ₹12000
निवेश में कमी ₹120000 - ₹108000 = ₹12000 है। इतनी ही राशि संचय से समायोजित होगी। / Fall in investments is ₹120000 - ₹108000 = ₹12000. This amount will be adjusted from the reserve.
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