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 471-480 of 600 questions.
If average profit is ₹3,00,000 and death occurred after 10 months what is the profit?
A. ₹2,50,000
₹3,00,000 × 10/12 = ₹2,50,000। अनुपातिक लाभ निकालें। / ₹3,00,000 × 10/12 = ₹2,50,000. Calculate proportionate profit.
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Before final payment where is the deceased partner’s profit share shown?
A. पूंजी खाते मेंIn capital account
पहले इसे पूंजी खाते में जमा किया जाता है। बाद में निपटान किया जाता है। / It is first credited to the capital account. Settlement follows later.
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If profit is ₹2,64,000 and death occurred after 11 months what is the share?
A. ₹2,42,000
₹2,64,000 × 11/12 = ₹2,42,000। लगभग पूरे वर्ष का लाभ है। / ₹2,64,000 × 11/12 = ₹2,42,000. It covers almost the whole year.
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Which period is ignored while calculating the deceased partner’s profit share?
A. मृत्यु के बाद की अवधिPeriod after death
मृत्यु के बाद लाभ पर उसका अधिकार नहीं रहता। यही मुख्य नियम है। / There is no entitlement to profits after death. This is the key rule.
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If annual profit is ₹8,40,000 and death occurred after 1 month what is the share?
A. ₹70,000
₹8,40,000 × 1/12 = ₹70,000। एक माह का अनुपात लिया गया। / ₹8,40,000 × 1/12 = ₹70,000. One-month ratio is applied.
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Why is average profit useful in calculating deceased partner’s profit share?
A. यह सामान्य कमाई दर्शाता हैIt reflects normal earnings
औसत लाभ असामान्य उतार-चढ़ाव कम करता है। यह बेहतर अनुमान देता है। / Average profit reduces abnormal fluctuations. It provides a better estimate.
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For profit ₹5,40,000 and a period of 8 months what is the profit amount?
A. ₹3,60,000
₹5,40,000 × 8/12 = ₹3,60,000। समय आधारित अनुमान करें। / ₹5,40,000 × 8/12 = ₹3,60,000. Estimate on a time basis.
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What does the phrase 'up to the date' mean in this calculation?
A. मृत्यु दिवस तक की अवधिPeriod up to death day
गणना मृत्यु की तिथि तक सीमित रहती है। यही शब्द का अर्थ है। / The calculation is restricted up to the date of death. That is its meaning.
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If average profit is ₹9,60,000 and death occurred after 3 months what is the share?
A. ₹2,40,000
₹9,60,000 × 3/12 = ₹2,40,000। तिमाही अवधि का लाभ लें। / ₹9,60,000 × 3/12 = ₹2,40,000. Take profit for one quarter.
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What is the result of adding the deceased partner’s profit share?
A. दावा बढ़ जाता हैClaim increases
लाभ का हिस्सा उसकी कुल देय राशि बढ़ाता है। यह निपटान का भाग है। / The profit share increases the total amount due. It forms part of settlement.
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