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 451-460 of 600 questions.
A. पिछले वर्षों के औसत लाभAverage past profits
मृत्यु तिथि तक लाभ का अनुमान प्रायः पिछले लाभों के आधार पर किया जाता है। परीक्षा में आधार अवश्य लिखें। / Profit up to death is usually estimated from past profits. Mention the basis clearly in exams.
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If the partnership deed is silent where is the profit share up to death credited?
A. मृत साझेदार का पूंजी खाताDeceased partner's capital account
लाभ का हिस्सा मृत साझेदार के देय अधिकार का भाग होता है। इसे पूंजी खाते में जोड़ा जाता है। / The profit share becomes due to the deceased partner. It is credited to the capital account.
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A. ₹30,000
3 माह का अनुपात 3/12 होगा। ₹1,20,000 × 3/12 = ₹30,000। / Use the time ratio 3/12. ₹1,20,000 × 3/12 = ₹30,000.
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Why is a deceased partner entitled to profit earned up to the date of death?
A. वह उस अवधि तक व्यवसाय का भागीदार थाHe was a partner during that period
मृत्यु से पहले की अवधि में उसका स्वामित्व हित बना रहता है। यही परीक्षा का मुख्य तर्क है। / He retained ownership interest until death. This is the key examination logic.
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Which ratio is used while estimating the deceased partner’s share of profit?
A. समय अनुपातTime ratio
मृत्यु तक की अवधि के अनुसार समय अनुपात लिया जाता है। यह अक्सर पूछे जाने वाला प्रश्न है। / The period up to death is considered through a time ratio. This is a frequent exam question.
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If average profit is ₹2,40,000 and death occurred after 9 months what is the estimated profit share?
A. ₹1,80,000
₹2,40,000 × 9/12 = ₹1,80,000। समय अनुपात का प्रयोग करें। / ₹2,40,000 × 9/12 = ₹1,80,000. Apply the time ratio.
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The deceased partner’s share of profit is what type of item?
A. फर्म की देयताLiability of the firm
यह राशि मृत साझेदार या उसके प्रतिनिधियों को देय होती है। इसलिए यह देयता है। / The amount is payable to the deceased partner’s representatives. Hence it is a liability.
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Up to which period is profit share given after a partner’s death?
A. मृत्यु की तिथि तकUp to the date of death
अधिकार केवल मृत्यु तिथि तक अर्जित लाभ पर होता है। इसे याद रखें। / The entitlement is only up to the date of death. Remember this rule.
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If annual profit is ₹3,60,000 and death occurred after 2 months what is the estimated profit?
A. ₹60,000
₹3,60,000 × 2/12 = ₹60,000। गणना में समय अनुपात न भूलें। / ₹3,60,000 × 2/12 = ₹60,000. Do not forget the time ratio.
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What is the purpose of calculating the deceased partner’s profit share?
A. उचित निपटानFair settlement
यह मृत साझेदार के दावे का सही निर्धारण करता है। परीक्षा में इसे निपटान से जोड़ें। / It determines the correct claim of the deceased partner. Link it with fair settlement.
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