एक सलाहकार कंपनी ने कर्मचारियों के प्रशिक्षण के लिए पाठ्य सामग्री खरीदी जो उसी प्रशिक्षण में उपयोग होगी। यह खर्च क्या माना जाएगा?
A consulting company bought study material for employee training and it will be used in that training. What will this expenditure be treated as?
Explanation opens after your attempt
D. मध्यवर्ती उपभोगIntermediate consumption
Concept
It is a current expense for maintaining production skills of the company. Treat it as intermediate consumption.
Why this answer is correct
The correct answer is D. मध्यवर्ती उपभोग / Intermediate consumption. It is a current expense for maintaining production skills of the company. Treat it as intermediate consumption.
Exam Tip
कंपनी के उत्पादन कौशल को बनाए रखने में यह चालू खर्च है। इसे मध्यवर्ती उपभोग मानें।
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