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abnormal_income MCQ Questions for Class 12

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3 questions tagged with abnormal_income.

Question 1/3 Hard Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 15

यदि औसत लाभ में पचहत्तर हजार रुपये की बीमा दावा आय शामिल है जो दोबारा नहीं मिलेगी तो ख्याति हेतु लाभ में क्या होगा?

If average profit includes insurance claim income of rupees seventy five thousand that will not recur what will happen to profit for goodwill?

Explanation opens after your attempt
Correct Answer

A. लाभ से घटाया जाएगाIt will be deducted from profit

Step 1

Concept

Insurance claim is an abnormal income. It is deducted to calculate maintainable profit.

Step 2

Why this answer is correct

The correct answer is A. लाभ से घटाया जाएगा / It will be deducted from profit. Insurance claim is an abnormal income. It is deducted to calculate maintainable profit.

Step 3

Exam Tip

बीमा दावा एक असामान्य आय है। स्थायी लाभ निकालने के लिए इसे लाभ से घटाया जाता है।

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Question 2/3 Hard Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 14

यदि पिछले लाभों में एक बार की कानूनी क्षतिपूर्ति आय शामिल है तो ख्याति के लिए उसे कैसे माना जाएगा?

If past profits include one time legal compensation income how will it be treated for goodwill valuation?

Explanation opens after your attempt
Correct Answer

D. लाभ से घटाया जाएगाIt will be deducted from profit

Step 1

Concept

One time compensation is not regular income. It is deducted from profit to find normal profit.

Step 2

Why this answer is correct

The correct answer is D. लाभ से घटाया जाएगा / It will be deducted from profit. One time compensation is not regular income. It is deducted from profit to find normal profit.

Step 3

Exam Tip

एक बार की क्षतिपूर्ति नियमित आय नहीं है। सामान्य लाभ निकालने के लिए उसे लाभ से घटाया जाता है।

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Question 3/3 Easy Accountancy Partnership Accounts - Basic Concepts Goodwill Class 12 Level 14

गुडविल मूल्यांकन में असामान्य आय को क्यों घटाते हैं?

Why is abnormal income deducted in goodwill valuation?

Explanation opens after your attempt
Correct Answer

A. क्योंकि वह नियमित कमाई नहीं होतीBecause it is not regular earning

Step 1

Concept

Goodwill is based on regular earning capacity. Removing abnormal income gives correct profit.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि वह नियमित कमाई नहीं होती / Because it is not regular earning. Goodwill is based on regular earning capacity. Removing abnormal income gives correct profit.

Step 3

Exam Tip

गुडविल नियमित कमाई क्षमता पर आधारित होती है। असामान्य आय हटाने से सही लाभ मिलता है।

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