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 461-470 of 600 questions.
A. ₹1,20,000
₹1,80,000 × 8/12 = ₹1,20,000। औसत लाभ आधार माना गया है। / ₹1,80,000 × 8/12 = ₹1,20,000. Average profit is the basis.
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Who ultimately receives the deceased partner’s profit share?
A. कानूनी प्रतिनिधिLegal representatives
मृत साझेदार के अधिकार उसके प्रतिनिधियों को मिलते हैं। यह मूल सिद्धांत है। / The rights pass to the legal representatives. This is a basic principle.
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If profit is ₹4,80,000 and death occurred after 5 months what is profit up to death?
A. ₹2,00,000
₹4,80,000 × 5/12 = ₹2,00,000। सीधा समय अनुपात लागू करें। / ₹4,80,000 × 5/12 = ₹2,00,000. Apply the time ratio directly.
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Which estimation method is commonly used for deceased partner’s profit share?
A. पिछले लाभों का अनुपातिक अनुमानProportionate estimate from past profits
विश्वसनीय आधार के लिए पिछले लाभों का उपयोग किया जाता है। यही मानक तरीका है। / Past profits are used for a reliable estimate. This is the standard method.
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If profit is ₹96,000 and death occurred after 6 months what is the share?
A. ₹48,000
₹96,000 × 6/12 = ₹48,000। आधे वर्ष का लाभ लिया गया। / ₹96,000 × 6/12 = ₹48,000. Half-year profit is considered.
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What is the effect of adding profit share on the capital account?
A. पूंजी बढ़ती हैCapital increases
लाभ जमा होने से पूंजी खाते का शेष बढ़ता है। यह महत्वपूर्ण लेखांकन प्रभाव है। / Crediting profit increases the capital balance. This is an important accounting effect.
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If estimated annual profit is ₹6,00,000 and death occurred after 4 months what is the profit?
A. ₹2,00,000
₹6,00,000 × 4/12 = ₹2,00,000। वार्षिक लाभ को समयानुसार बाँटें। / ₹6,00,000 × 4/12 = ₹2,00,000. Apportion annual profit by time.
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Which information is most essential while calculating profit share of a deceased partner?
A. मृत्यु की तिथिDate of death
समय अवधि निर्धारित करने के लिए मृत्यु तिथि आवश्यक है। बिना इसके गणना संभव नहीं। / Date of death determines the relevant period. Calculation depends on it.
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With annual profit ₹7,20,000 and death after 7 months what is estimated profit?
A. ₹4,20,000
₹7,20,000 × 7/12 = ₹4,20,000। समयानुपातिक गणना करें। / ₹7,20,000 × 7/12 = ₹4,20,000. Use proportional time calculation.
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Accounting for deceased partner’s profit share follows which principle?
A. न्यायसंगत अधिकार निर्धारणFair determination of rights
उद्देश्य प्रत्येक साझेदार का उचित दावा तय करना है। यही मूल विचार है। / The objective is to determine each partner’s fair claim. This is the core idea.
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