यदि लाभ ₹48,000 और हिस्सेदारी 3/8 है तो हिस्सा कितना होगा?
If profit is ₹48,000 and share is 3/8 what is the amount?
#accountancy
#deceased_partner_share
A ₹18,000
B ₹12,000
C ₹16,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹18,000
Explanation
Simple Explanation
₹48,000 × 3/8 = ₹18,000। / ₹48,000 × 3/8 = ₹18,000.
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मृत साझेदार के हिस्से में भविष्य की बिक्री क्यों शामिल नहीं होती?
Why are future sales not included in deceased partner's share?
#accountancy
#deceased_partner_share
A वे मृत्यु के बाद की हैं / They occur after death
B वे नकद नहीं हैं / They are not cash
C वे लाभ नहीं हैं / They are not profit
D वे स्टॉक हैं / They are stock
Explanation opens after your attempt
Correct Answer
A. वे मृत्यु के बाद की हैं / They occur after death
Explanation
Simple Explanation
मृत्यु के बाद की घटनाएँ उसके अधिकार में नहीं आतीं। / Events after death are outside his entitlement.
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यदि पूंजी ₹70,000 और अतिरिक्त देय लाभ ₹10,000 है तो कुल देय राशि कितनी होगी?
If capital is ₹70,000 and additional profit due is ₹10,000 what is total amount due?
#accountancy
#deceased_partner_share
A ₹80,000
B ₹70,000
C ₹60,000
D ₹90,000
Explanation opens after your attempt
Correct Answer
A. ₹80,000
Explanation
Simple Explanation
दोनों राशियों को जोड़कर ₹80,000 प्राप्त होंगे। / Adding both amounts gives ₹80,000.
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मृत साझेदार के खाते में संचित लाभांश का हिस्सा क्या करेगा?
What will the share of accumulated profits do in the deceased partner's account?
#accountancy
#deceased_partner_share
A शेष बढ़ाएगा / Increase the balance
B शेष घटाएगा / Decrease the balance
C कोई प्रभाव नहीं / No effect
D खाता बंद करेगा / Close the account
Explanation opens after your attempt
Correct Answer
A. शेष बढ़ाएगा / Increase the balance
Explanation
Simple Explanation
संचित लाभ खाते में जोड़े जाते हैं। / Accumulated profits are credited to the account.
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यदि सद्भावना ₹90,000 और हिस्सेदारी 2/9 है तो हिस्सा कितना होगा?
If goodwill is ₹90,000 and share is 2/9 what is the amount?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹15,000
C ₹18,000
D ₹25,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹90,000 × 2/9 = ₹20,000। / ₹90,000 × 2/9 = ₹20,000.
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का हिस्सा क्यों दिया जाता है?
Why is revaluation profit shared with a deceased partner?
#accountancy
#deceased_partner_share
A वह मृत्यु तक का भागीदार था / He was a partner till death
B वह नया साझेदार है / He is a new partner
C वह ऋणदाता है / He is a creditor
D वह ग्राहक है / He is a customer
Explanation opens after your attempt
Correct Answer
A. वह मृत्यु तक का भागीदार था / He was a partner till death
Explanation
Simple Explanation
मृत्यु तक की वृद्धि में उसका अधिकार होता है। / He has a right in gains up to the date of death.
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मृत साझेदार का लाभ हिस्सा निकालने के लिए 5 माह का अनुपात क्या होगा?
What is the time ratio for 5 months while calculating profit share?
#accountancy
#deceased_partner_share
A 5 / 12
B 7 / 12
C 1 / 5
D 5 / 10
Explanation opens after your attempt
Explanation
Simple Explanation
वर्ष 12 माह का होता है इसलिए 5/12 लिया जाएगा। / A year has 12 months so 5/12 is used.
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मृत साझेदार के हिस्से की गणना में पूंजी खाते का क्या महत्व है?
What is the significance of the capital account in calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A यह मूल देय राशि दर्शाता है / It shows the basic amount due
B यह बिक्री दर्शाता है / It shows sales
C यह स्टॉक दर्शाता है / It shows stock
D यह व्यय दर्शाता है / It shows expenses
Explanation opens after your attempt
Correct Answer
A. यह मूल देय राशि दर्शाता है / It shows the basic amount due
Explanation
Simple Explanation
पूंजी अंतिम भुगतान का आधार बनती है। / Capital forms the basis of final payment.
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यदि लाभ ₹54,000 और हिस्सा 1/6 है तो हिस्सा कितना होगा?
If profit is ₹54,000 and share is 1/6 what is the amount?
#accountancy
#deceased_partner_share
A ₹9,000
B ₹12,000
C ₹6,000
D ₹18,000
Explanation opens after your attempt
Explanation
Simple Explanation
₹54,000 का 1/6 भाग ₹9,000 है। / One-sixth of ₹54,000 is ₹9,000.
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मृत साझेदार के लाभ हिस्से का अनुमान किस स्थिति में आवश्यक होता है?
When is estimation of profit share necessary?
#accountancy
#deceased_partner_share
A जब वास्तविक लाभ उपलब्ध न हो / When actual profit is unavailable
B जब लाभ ज्ञात हो / When profit is known
C जब फर्म बंद हो / When firm closes
D जब बिक्री घटे / When sales fall
Explanation opens after your attempt
Correct Answer
A. जब वास्तविक लाभ उपलब्ध न हो / When actual profit is unavailable
Explanation
Simple Explanation
अनुमान वास्तविक लाभ के अभाव में किया जाता है। / Estimation is made when actual profit is not available.
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मृत साझेदार की राशि तुरंत भुगतान होने पर क्या आवश्यक नहीं है?
What is not required if the deceased partner's amount is paid immediately?
#accountancy
#deceased_partner_share
A ऋण खाता / Loan account
B बैंक खाता / Bank account
C पूंजी खाता / Capital account
D नकद खाता / Cash account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan account
Explanation
Simple Explanation
तुरंत भुगतान होने पर ऋण खाता नहीं खोला जाता। / A loan account is not opened when payment is immediate.
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यदि आरक्षित निधि ₹80,000 और हिस्सा 25% है तो प्राप्त राशि कितनी होगी?
If reserve is ₹80,000 and share is 25% what amount is receivable?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹15,000
C ₹25,000
D ₹10,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹80,000 का 25% ₹20,000 है। / 25% of ₹80,000 is ₹20,000.
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मृत साझेदार के हिस्से में कौन-सी मद अमूर्त संपत्ति से संबंधित है?
Which item relates to an intangible asset in deceased partner's share?
#accountancy
#deceased_partner_share
A सद्भावना / Goodwill
B नकद / Cash
C स्टॉक / Stock
D फर्नीचर / Furniture
Explanation opens after your attempt
Correct Answer
A. सद्भावना / Goodwill
Explanation
Simple Explanation
सद्भावना अमूर्त संपत्ति है। / Goodwill is an intangible asset.
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मृत साझेदार के हिस्से की गणना का अंतिम उद्देश्य क्या है?
What is the ultimate objective of calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A उचित निपटान / Fair settlement
B कर बचत / Tax saving
C बिक्री बढ़ाना / Increase sales
D ऋण बढ़ाना / Increase debt
Explanation opens after your attempt
Correct Answer
A. उचित निपटान / Fair settlement
Explanation
Simple Explanation
उचित और सही भुगतान सुनिश्चित करना उद्देश्य है। / The objective is to ensure fair and correct settlement.
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यदि वार्षिक लाभ ₹3,00,000 है और मृत्यु 4 माह बाद हुई तो समयानुपाती लाभ कितना होगा?
If annual profit is ₹3,00,000 and death occurs after 4 months what is the time-based profit?
#accountancy
#deceased_partner_share
A ₹1,00,000
B ₹75,000
C ₹1,50,000
D ₹50,000
Explanation opens after your attempt
Correct Answer
A. ₹1,00,000
Explanation
Simple Explanation
₹3,00,000 × 4/12 = ₹1,00,000। / ₹3,00,000 × 4/12 = ₹1,00,000.
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मृत साझेदार के हिस्से की गणना में कौन-सी मद घटाई जाती है?
Which item is deducted while calculating a deceased partner's share?
#accountancy
#deceased_partner_share
A पुनर्मूल्यांकन हानि / Revaluation loss
B सामान्य आरक्षित निधि / General reserve
C सद्भावना / Goodwill
D लाभ हिस्सा / Profit share
Explanation opens after your attempt
Correct Answer
A. पुनर्मूल्यांकन हानि / Revaluation loss
Explanation
Simple Explanation
हानि की मदें देय राशि कम करती हैं। / Loss items reduce the amount payable.
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मृत साझेदार के हिस्से में संचित लाभ क्यों जोड़े जाते हैं?
Why are accumulated profits added to a deceased partner's share?
#accountancy
#deceased_partner_share
A वे उसके अधिकार हैं / They are his entitlement
B वे ऋण हैं / They are liabilities
C वे व्यय हैं / They are expenses
D वे स्टॉक हैं / They are stock
Explanation opens after your attempt
Correct Answer
A. वे उसके अधिकार हैं / They are his entitlement
Explanation
Simple Explanation
संचित लाभ पूर्व वर्षों के अर्जित लाभ हैं। / Accumulated profits are earned profits of earlier years.
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सद्भावना ₹2,40,000 और हिस्सेदारी 1/8 है। हिस्सा कितना होगा?
Goodwill is ₹2,40,000 and share is 1/8. What is the amount?
#accountancy
#deceased_partner_share
A ₹30,000
B ₹20,000
C ₹40,000
D ₹25,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Explanation
Simple Explanation
₹2,40,000 का 1/8 भाग ₹30,000 है। / One-eighth of ₹2,40,000 is ₹30,000.
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मृत साझेदार के खाते का अंतिम शेष क्या दर्शाता है?
What does the final balance of deceased partner's account indicate?
#accountancy
#deceased_partner_share
A देय राशि / Amount payable
B कुल बिक्री / Total sales
C शुद्ध लाभ / Net profit
D बैंक शेष / Bank balance
Explanation opens after your attempt
Correct Answer
A. देय राशि / Amount payable
Explanation
Simple Explanation
यह उत्तराधिकारी को देय राशि दर्शाता है। / It shows the amount payable to the legal heir.
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यदि पिछले वर्ष का लाभ ₹72,000 था और मृत्यु 2 माह बाद हुई तो अनुमानित लाभ कितना होगा?
If previous year's profit was ₹72,000 and death occurred after 2 months what is the estimated profit?
#accountancy
#deceased_partner_share
A ₹12,000
B ₹24,000
C ₹18,000
D ₹36,000
Explanation opens after your attempt
Correct Answer
A. ₹12,000
Explanation
Simple Explanation
₹72,000 × 2/12 = ₹12,000। / ₹72,000 × 2/12 = ₹12,000.
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मृत साझेदार के हिस्से में निवेश उतार-चढ़ाव निधि कब जोड़ी जा सकती है?
When may investment fluctuation reserve be distributed?
#accountancy
#deceased_partner_share
A जब जोखिम शेष न हो / When no risk remains
B हमेशा / Always
C कभी नहीं / Never
D केवल वर्षांत पर / Only at year end
Explanation opens after your attempt
Correct Answer
A. जब जोखिम शेष न हो / When no risk remains
Explanation
Simple Explanation
जोखिम समाप्त होने पर वितरण संभव है। / Distribution is possible when the risk no longer exists.
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A,B,C का लाभ अनुपात 2:2:1 है। C की हिस्सेदारी क्या है?
A,B,C share profits in 2:2:1. What is C's share?
#accountancy
#deceased_partner_share
A 1 / 5
B 2 / 5
C 1 / 4
D 1 / 2
Explanation opens after your attempt
Explanation
Simple Explanation
कुल अनुपात 5 है और C का भाग 1 है। / Total ratio is 5 and C's share is 1.
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मृत साझेदार के हिस्से में भविष्य के लाभ शामिल किए जाते हैं?
Are future profits included in a deceased partner's share?
#accountancy
#deceased_partner_share
A नहीं / No
B हाँ / Yes
C कभी-कभी / Sometimes
D केवल विलेख पर / Only if deed says
Explanation opens after your attempt
Correct Answer
A. नहीं / No
Explanation
Simple Explanation
अधिकार मृत्यु तिथि तक सीमित रहता है। / The entitlement is limited to the date of death.
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यदि देय राशि का भुगतान बाद में होना हो तो क्या खोला जाता है?
If the due amount is to be paid later what is opened?
#accountancy
#deceased_partner_share
A ऋण खाता / Loan account
B विक्रय खाता / Sales account
C क्रय खाता / Purchase account
D स्टॉक खाता / Stock account
Explanation opens after your attempt
Correct Answer
A. ऋण खाता / Loan account
Explanation
Simple Explanation
भुगतान लंबित होने पर ऋण खाता बनाया जाता है। / A loan account is opened when payment is deferred.
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मृत साझेदार के खाते में कौन-सी मद क्रेडिट होगी?
Which item will be credited to a deceased partner's account?
#accountancy
#deceased_partner_share
A सामान्य आरक्षित निधि का हिस्सा / Share of general reserve
B संचित हानि / Accumulated loss
C पुनर्मूल्यांकन हानि / Revaluation loss
D अदेय व्यय / Outstanding expense
Explanation opens after your attempt
Correct Answer
A. सामान्य आरक्षित निधि का हिस्सा / Share of general reserve
Explanation
Simple Explanation
आरक्षित निधि लाभ प्रकृति की होती है। / General reserve is of profit nature.
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यदि लाभ ₹1,00,000 है और हिस्सेदारी 20% है तो लाभ हिस्सा कितना होगा?
If profit is ₹1,00,000 and share is 20% what is the profit share?
#accountancy
#deceased_partner_share
A ₹20,000
B ₹10,000
C ₹25,000
D ₹15,000
Explanation opens after your attempt
Correct Answer
A. ₹20,000
Explanation
Simple Explanation
₹1,00,000 का 20% ₹20,000 है। / 20% of ₹1,00,000 is ₹20,000.
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मृत साझेदार के हिस्से में पुनर्मूल्यांकन लाभ का व्यवहार क्या है?
How is revaluation profit treated for a deceased partner?
#accountancy
#deceased_partner_share
A खाते में जमा / Credited to account
B अनदेखा / Ignored
C व्यय माना जाता है / Treated as expense
D ऋण माना जाता है / Treated as liability
Explanation opens after your attempt
Correct Answer
A. खाते में जमा / Credited to account
Explanation
Simple Explanation
मृत्यु तक अर्जित लाभ में उसका हिस्सा होता है। / He is entitled to gains earned up to death.
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मृत साझेदार के उत्तराधिकारी को भुगतान क्यों किया जाता है?
Why is payment made to the legal heir of a deceased partner?
#accountancy
#deceased_partner_share
A क्योंकि वह अधिकार प्राप्त करता है / Because he receives the entitlement
B क्योंकि वह नया साझेदार है / Because he is a new partner
C क्योंकि वह ग्राहक है / Because he is a customer
D क्योंकि वह ऋणदाता है / Because he is a creditor
Explanation opens after your attempt
Correct Answer
A. क्योंकि वह अधिकार प्राप्त करता है / Because he receives the entitlement
Explanation
Simple Explanation
उत्तराधिकारी मृत साझेदार के अधिकारों का प्रतिनिधित्व करता है। / The legal heir represents the deceased partner's rights.
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यदि फर्म की सद्भावना ₹1,50,000 है और हिस्सेदारी 1/5 है तो हिस्सा कितना होगा?
If goodwill is ₹1,50,000 and share is 1/5 what is the amount?
#accountancy
#deceased_partner_share
A ₹30,000
B ₹25,000
C ₹35,000
D ₹20,000
Explanation opens after your attempt
Correct Answer
A. ₹30,000
Explanation
Simple Explanation
₹1,50,000 का 1/5 भाग ₹30,000 है। / One-fifth of ₹1,50,000 is ₹30,000.
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मृत साझेदार की पूंजी ₹1,10,000 है। यह राशि किसका भाग है?
A deceased partner's capital is ₹1,10,000. This amount forms part of what?
#accountancy
#deceased_partner_share
A अंतिम देय राशि / Final amount due
B कुल बिक्री / Total sales
C स्टॉक मूल्य / Stock value
D ऋण भुगतान / Loan payment
Explanation opens after your attempt
Correct Answer
A. अंतिम देय राशि / Final amount due
Explanation
Simple Explanation
पूंजी अंतिम निपटान की प्रमुख मद है। / Capital is a major component of final settlement.
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