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 491-500 of 600 questions.
If annual profit is ₹10,80,000 and death occurred after 2 months what is the share?
A. ₹1,80,000
₹10,80,000 × 2/12 = ₹1,80,000। दो माह का अनुपात लें। / ₹10,80,000 × 2/12 = ₹1,80,000. Take the two-month ratio.
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How is the deceased partner’s profit share presented for the firm?
A. देय राशिAmount payable
यह फर्म द्वारा चुकाई जाने वाली राशि है। इसलिए देयता स्वरूप मानी जाती है। / It is an amount payable by the firm. Therefore it is treated as a liability.
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For profit ₹9,00,000 and a period of 4 months what is the share?
A. ₹3,00,000
₹9,00,000 × 4/12 = ₹3,00,000। अनुपातिक लाभ निकालें। / ₹9,00,000 × 4/12 = ₹3,00,000. Compute proportionate profit.
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Why is time important in calculating deceased partner’s profit share?
A. लाभ अवधि निर्धारित होती हैIt determines the profit period
समय से यह तय होता है कि कितना लाभ उसका अधिकार है। यही गणना का आधार है। / Time determines how much profit he is entitled to. It is the basis of calculation.
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If average profit is ₹6,60,000 and death occurred after 11 months what is the share?
A. ₹6,05,000
₹6,60,000 × 11/12 = ₹6,05,000। लगभग पूरे वर्ष का हिस्सा है। / ₹6,60,000 × 11/12 = ₹6,05,000. It represents almost a full year.
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Payment of the deceased partner’s profit share satisfies whose claim?
A. मृत साझेदार के प्रतिनिधियों काLegal representatives of the deceased
यह मृत साझेदार के उत्तराधिकारियों के अधिकार का भाग है। इसे निपटान में शामिल किया जाता है। / It forms part of the rights of the legal heirs. It is included in settlement.
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For profit ₹3,24,000 and a 5 month period what is the share?
A. ₹1,35,000
₹3,24,000 × 5/12 = ₹1,35,000। समय अनुपात सही रखें। / ₹3,24,000 × 5/12 = ₹1,35,000. Keep the time ratio correct.
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Which situation makes calculation of deceased partner’s profit share necessary?
A. साझेदार की मृत्युDeath of a partner
मृत्यु पर उसके अधिकारों का निर्धारण करना आवश्यक होता है। इसलिए गणना की जाती है। / On death his rights must be determined. Hence the calculation is necessary.
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If annual profit is ₹15,00,000 and death occurred after 3 months what is the share?
A. ₹3,75,000
₹15,00,000 × 3/12 = ₹3,75,000। तिमाही लाभ लिया गया। / ₹15,00,000 × 3/12 = ₹3,75,000. One-quarter profit is taken.
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What is a common mistake in calculating deceased partner’s profit share?
A. मृत्यु के बाद की अवधि शामिल करनाIncluding post-death period
मृत्यु के बाद का लाभ शामिल नहीं किया जाता। यह सामान्य परीक्षा त्रुटि है। / Profit after death should not be included. This is a common exam mistake.
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