यदि कुल दावा ₹132000 है और पुनर्मूल्यांकन हानि ₹7000 है तो शुद्ध राशि कितनी होगी?
If total claim is ₹132000 and revaluation loss is ₹7000 what is the net amount?
#deceased_partner_share
#hard
A ₹120000
B ₹122000
C ₹125000
D ₹127000
Explanation opens after your attempt
Correct Answer
C. ₹125000
Explanation
Simple Explanation
₹132000 - ₹7000 = ₹125000। / ₹132000 - ₹7000 = ₹125000.
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मृत भागीदार का हिस्सा निर्धारित करते समय मृत्यु तिथि का महत्व क्या है?
What is the significance of the date of death while determining a deceased partner's share?
#deceased_partner_share
#hard
A उसी तिथि तक अधिकार तय होते हैं / Rights are determined up to that date
B नई साझेदारी बनती है / New partnership begins
C कर समाप्त हो जाता है / Tax ends
D लेखा बंद हो जाते हैं / Books close
Explanation opens after your attempt
Correct Answer
A. उसी तिथि तक अधिकार तय होते हैं / Rights are determined up to that date
Explanation
Simple Explanation
अधिकार मृत्यु तिथि तक की घटनाओं पर आधारित होते हैं। / Rights are based on events up to the date of death.
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यदि पूंजी ₹82000 है तथा गुडविल ₹10000 और आहरण ₹2000 हैं तो शुद्ध दावा कितना होगा?
If capital is ₹82000 goodwill ₹10000 and drawings ₹2000 what is the net claim?
#deceased_partner_share
#hard
A ₹88000
B ₹90000
C ₹92000
D ₹94000
Explanation opens after your attempt
Explanation
Simple Explanation
₹82000 + ₹10000 - ₹2000 = ₹90000। / ₹82000 + ₹10000 - ₹2000 = ₹90000.
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मृत भागीदार के हिस्से में संचित हानि का प्रभाव क्या होता है?
What is the effect of accumulated loss on the deceased partner's share?
#deceased_partner_share
#hard
A बढ़ाती है / Increases
B घटाती है / Reduces
C कोई प्रभाव नहीं / No effect
D दोगुना करती है / Doubles
Explanation opens after your attempt
Correct Answer
B. घटाती है / Reduces
Explanation
Simple Explanation
संचित हानि का हिस्सा दावे को कम करता है। / Share of accumulated loss reduces the claim.
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यदि मृत भागीदार की पूंजी ₹96000 है और पुनर्मूल्यांकन लाभ का हिस्सा ₹14000 है तो कुल दावा कितना होगा?
If the deceased partner's capital is ₹96000 and share of revaluation profit is ₹14000 what is the total claim?
#deceased_partner_share
#hard
A ₹105000
B ₹108000
C ₹110000
D ₹112000
Explanation opens after your attempt
Correct Answer
C. ₹110000
Explanation
Simple Explanation
₹96000 + ₹14000 = ₹110000। लाभ का हिस्सा जोड़ा जाता है। / ₹96000 + ₹14000 = ₹110000. Profit share is added.
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यदि कुल देय राशि ₹112000 है और संचित हानि ₹12000 है तो शुद्ध राशि क्या होगी?
If total amount due is ₹112000 and accumulated loss is ₹12000 what will be the net amount?
#deceased_partner_share
#hard
A ₹90000
B ₹95000
C ₹100000
D ₹105000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹112000 - ₹12000 = ₹100000। / ₹112000 - ₹12000 = ₹100000.
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कौन सी मद मृत भागीदार के हिस्से को सीधे कम करती है?
Which item directly decreases the deceased partner's share?
#deceased_partner_share
#hard
A संचित लाभ / Accumulated profits
B आरक्षित निधि / Reserve fund
C आहरण / Drawings
D गुडविल / Goodwill
Explanation opens after your attempt
Correct Answer
C. आहरण / Drawings
Explanation
Simple Explanation
आहरण देय राशि घटाते हैं। / Drawings reduce the amount due.
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यदि पूंजी ₹54000 और गुडविल ₹6000 तथा लाभ ₹4000 है तो कुल कितना होगा?
If capital is ₹54000 goodwill ₹6000 and profit ₹4000 what is the total?
#deceased_partner_share
#hard
A ₹60000
B ₹62000
C ₹64000
D ₹66000
Explanation opens after your attempt
Explanation
Simple Explanation
₹54000 + ₹6000 + ₹4000 = ₹64000। / ₹54000 + ₹6000 + ₹4000 = ₹64000.
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मृत्यु के बाद भी देय ब्याज किस स्थिति में जोड़ा जा सकता है?
In which case may interest due still be added after death?
#deceased_partner_share
#hard
A यदि मृत्यु तिथि तक अर्जित हुआ हो / If accrued till date of death
B यदि भविष्य का हो / If future interest
C यदि अनुमानित हो / If estimated
D यदि अनिश्चित हो / If uncertain
Explanation opens after your attempt
Correct Answer
A. यदि मृत्यु तिथि तक अर्जित हुआ हो / If accrued till date of death
Explanation
Simple Explanation
केवल मृत्यु तिथि तक अर्जित ब्याज जोड़ा जाता है। / Only interest accrued till the date of death is added.
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यदि कुल दावा ₹150000 है और आहरण ₹10000 अतिरिक्त ज्ञात होते हैं तो संशोधित दावा कितना होगा?
If total claim is ₹150000 and additional drawings of ₹10000 are found what is the revised claim?
#deceased_partner_share
#hard
A ₹130000
B ₹135000
C ₹140000
D ₹145000
Explanation opens after your attempt
Correct Answer
C. ₹140000
Explanation
Simple Explanation
₹150000 - ₹10000 = ₹140000। / ₹150000 - ₹10000 = ₹140000.
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मृत भागीदार के हिस्से की गणना में कौन सी मद अधिकार आधारित है?
Which item in deceased partner's share is based on entitlement?
#deceased_partner_share
#hard
A गुडविल का हिस्सा / Share of goodwill
B भविष्य का लाभ / Future profit
C आगामी बिक्री / Future sales
D अगले वर्ष की आय / Next year's income
Explanation opens after your attempt
Correct Answer
A. गुडविल का हिस्सा / Share of goodwill
Explanation
Simple Explanation
गुडविल में उसका अर्जित अधिकार होता है। / He has an earned right in goodwill.
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यदि पूंजी ₹88000 और संचित लाभ ₹12000 हैं तो कुल दावा कितना होगा?
If capital is ₹88000 and accumulated profits are ₹12000 what is the total claim?
#deceased_partner_share
#hard
A ₹95000
B ₹100000
C ₹105000
D ₹110000
Explanation opens after your attempt
Correct Answer
B. ₹100000
Explanation
Simple Explanation
₹88000 + ₹12000 = ₹100000। / ₹88000 + ₹12000 = ₹100000.
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मृत भागीदार की देय राशि का भुगतान होने तक वह फर्म के लिए क्या होती है?
Until payment the amount due to the deceased partner is what for the firm?
#deceased_partner_share
#hard
A संपत्ति / Asset
B देयता / Liability
C आय / Income
D लाभ / Profit
Explanation opens after your attempt
Correct Answer
B. देयता / Liability
Explanation
Simple Explanation
भुगतान तक यह देयता रहती है। / It remains a liability until paid.
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यदि कुल दावा ₹98000 है और पुनर्मूल्यांकन हानि ₹8000 है तो शुद्ध राशि कितनी होगी?
If total claim is ₹98000 and revaluation loss is ₹8000 what is the net amount?
#deceased_partner_share
#hard
A ₹85000
B ₹90000
C ₹95000
D ₹100000
Explanation opens after your attempt
Explanation
Simple Explanation
₹98000 - ₹8000 = ₹90000। / ₹98000 - ₹8000 = ₹90000.
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आरक्षित निधि का हिस्सा मृत भागीदार के दावे में क्यों जोड़ा जाता है?
Why is reserve fund share added to the deceased partner's claim?
#deceased_partner_share
#hard
A वह संचित लाभ का भाग है / It is part of accumulated profits
B वह देयता है / It is a liability
C वह व्यय है / It is an expense
D वह हानि है / It is a loss
Explanation opens after your attempt
Correct Answer
A. वह संचित लाभ का भाग है / It is part of accumulated profits
Explanation
Simple Explanation
आरक्षित निधि में उसका हिस्सा होता है। / He has a share in the reserve fund.
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यदि पूंजी ₹75000 और लाभ का हिस्सा ₹12500 है तो कुल कितना होगा?
If capital is ₹75000 and profit share is ₹12500 what is the total?
#deceased_partner_share
#hard
A ₹85000
B ₹87500
C ₹90000
D ₹92500
Explanation opens after your attempt
Explanation
Simple Explanation
₹75000 + ₹12500 = ₹87500। / ₹75000 + ₹12500 = ₹87500.
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मृत भागीदार का हिस्सा अंतिम रूप से किसके पक्ष में देय होता है?
To whom is the deceased partner's share ultimately payable?
#deceased_partner_share
#hard
A कानूनी प्रतिनिधि / Legal representative
B लेनदार / Creditor
C प्रबंधक / Manager
D बैंक / Bank
Explanation opens after your attempt
Correct Answer
A. कानूनी प्रतिनिधि / Legal representative
Explanation
Simple Explanation
दावा कानूनी प्रतिनिधि को देय होता है। / The claim is payable to the legal representative.
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यदि पूंजी ₹100000 है तथा गुडविल ₹20000 और आहरण ₹5000 हैं तो शुद्ध दावा कितना होगा?
If capital is ₹100000 goodwill ₹20000 and drawings ₹5000 what is the net claim?
#deceased_partner_share
#hard
A ₹110000
B ₹115000
C ₹120000
D ₹125000
Explanation opens after your attempt
Correct Answer
B. ₹115000
Explanation
Simple Explanation
₹100000 + ₹20000 - ₹5000 = ₹115000। / ₹100000 + ₹20000 - ₹5000 = ₹115000.
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मृत भागीदार के हिस्से में पुनर्मूल्यांकन हानि का प्रभाव क्या होगा?
What is the effect of revaluation loss on the deceased partner's share?
#deceased_partner_share
#hard
A जोड़ी जाएगी / Added
B घटाई जाएगी / Deducted
C कोई प्रभाव नहीं / No effect
D दोगुनी होगी / Doubled
Explanation opens after your attempt
Correct Answer
B. घटाई जाएगी / Deducted
Explanation
Simple Explanation
हानि का हिस्सा दावे को कम करता है। / Loss share reduces the claim.
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यदि कुल दावा ₹140000 है और ₹40000 का भुगतान हो चुका है तो शेष कितना रहेगा?
If total claim is ₹140000 and ₹40000 has been paid what balance remains?
#deceased_partner_share
#hard
A ₹90000
B ₹95000
C ₹100000
D ₹105000
Explanation opens after your attempt
Correct Answer
C. ₹100000
Explanation
Simple Explanation
₹140000 - ₹40000 = ₹100000। / ₹140000 - ₹40000 = ₹100000.
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मृत भागीदार के हिस्से की गणना में भविष्य के लाभ क्यों शामिल नहीं किए जाते?
Why are future profits not included in the deceased partner's share?
#deceased_partner_share
#hard
A मृत्यु के बाद अधिकार समाप्त हो जाता है / Rights cease after death
B लाभ ज्ञात नहीं होते / Profits are unknown
C बैंक मना करता है / Bank prohibits
D कानून मना करता है / Law prohibits
Explanation opens after your attempt
Correct Answer
A. मृत्यु के बाद अधिकार समाप्त हो जाता है / Rights cease after death
Explanation
Simple Explanation
भविष्य के लाभ पर उसका अधिकार नहीं रहता। / He has no right to future profits.
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यदि पूंजी ₹65000 और आरक्षित निधि का हिस्सा ₹15000 है तो कुल दावा कितना होगा?
If capital is ₹65000 and reserve fund share is ₹15000 what is the total claim?
#deceased_partner_share
#hard
A ₹70000
B ₹75000
C ₹80000
D ₹85000
Explanation opens after your attempt
Explanation
Simple Explanation
₹65000 + ₹15000 = ₹80000। / ₹65000 + ₹15000 = ₹80000.
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गुडविल का हिस्सा मृत भागीदार के दावे में किस कारण जोड़ा जाता है?
Why is goodwill share added to the deceased partner's claim?
#deceased_partner_share
#hard
A उचित मूल्यांकन हेतु / For fair valuation
B व्यय बढ़ाने हेतु / To increase expenses
C कर बचाने हेतु / To save tax
D बिक्री बढ़ाने हेतु / To increase sales
Explanation opens after your attempt
Correct Answer
A. उचित मूल्यांकन हेतु / For fair valuation
Explanation
Simple Explanation
गुडविल व्यवसाय के मूल्य का प्रतिनिधित्व करती है। / Goodwill represents the value of the business.
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यदि पूंजी ₹90000 है और आहरण ₹10000 हैं तो अन्य मदों को छोड़कर शुद्ध राशि कितनी होगी?
If capital is ₹90000 and drawings are ₹10000 ignoring other items what is the net amount?
#deceased_partner_share
#hard
A ₹70000
B ₹75000
C ₹80000
D ₹85000
Explanation opens after your attempt
Explanation
Simple Explanation
₹90000 - ₹10000 = ₹80000। / ₹90000 - ₹10000 = ₹80000.
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मृत्यु तिथि तक अर्जित लाभ का हिस्सा मृत भागीदार को क्यों दिया जाता है?
Why is the share of profit up to the date of death given to the deceased partner?
#deceased_partner_share
#hard
A वह उस अवधि का भागीदार था / He was a partner during that period
B वह नया भागीदार है / He is a new partner
C वह लेनदार है / He is a creditor
D वह ग्राहक है / He is a customer
Explanation opens after your attempt
Correct Answer
A. वह उस अवधि का भागीदार था / He was a partner during that period
Explanation
Simple Explanation
मृत्यु तक अर्जित लाभ पर उसका अधिकार होता है। / He is entitled to profits earned up to death.
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यदि कुल देय राशि ₹125000 है और संचित हानि का हिस्सा ₹5000 है तो शुद्ध दावा कितना होगा?
If total amount due is ₹125000 and share of accumulated loss is ₹5000 what is the net claim?
#deceased_partner_share
#hard
A ₹115000
B ₹120000
C ₹125000
D ₹130000
Explanation opens after your attempt
Correct Answer
B. ₹120000
Explanation
Simple Explanation
₹125000 - ₹5000 = ₹120000। हानि घटाई जाती है। / ₹125000 - ₹5000 = ₹120000. Loss is deducted.
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मृत भागीदार के कानूनी प्रतिनिधि को भुगतान न होने पर शेष राशि किस रूप में मानी जाती है?
If the legal representative is not paid immediately how is the balance treated?
#deceased_partner_share
#hard
A पूंजी / Capital
B ऋण / Loan
C व्यय / Expense
D आय / Income
Explanation opens after your attempt
Correct Answer
B. ऋण / Loan
Explanation
Simple Explanation
अदत्त राशि सामान्यतः ऋण के रूप में मानी जाती है। / The unpaid amount is generally treated as a loan.
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यदि मृत भागीदार की पूंजी ₹70000 है तथा पुनर्मूल्यांकन लाभ में उसका हिस्सा ₹9000 है तो कुल राशि कितनी होगी?
If the deceased partner's capital is ₹70000 and his share of revaluation profit is ₹9000 what is the total amount?
#deceased_partner_share
#hard
A ₹76000
B ₹79000
C ₹81000
D ₹85000
Explanation opens after your attempt
Explanation
Simple Explanation
₹70000 + ₹9000 = ₹79000। पुनर्मूल्यांकन लाभ जोड़ा जाता है। / ₹70000 + ₹9000 = ₹79000. Revaluation profit is added.
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मृत भागीदार के हिस्से की गणना में कौन सी मद सामान्यतः घटाई जाती है?
Which item is generally deducted while calculating a deceased partner's share?
#deceased_partner_share
#hard
A आरक्षित निधि / Reserve fund
B गुडविल / Goodwill
C आहरण / Drawings
D संचित लाभ / Accumulated profits
Explanation opens after your attempt
Correct Answer
C. आहरण / Drawings
Explanation
Simple Explanation
आहरण देय राशि को कम करते हैं। परीक्षा में जोड़ और घटाव की मदें याद रखें। / Drawings reduce the amount due. Remember items to be added and deducted.
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मृत भागीदार A की पूंजी ₹80000 है। उसका गुडविल हिस्सा ₹12000 तथा संचित लाभ का हिस्सा ₹8000 है। कुल दावा कितना होगा?
Deceased partner A has capital of ₹80000. His share of goodwill is ₹12000 and accumulated profits are ₹8000. What will be his total claim?
#deceased_partner_share
#hard
A ₹90000
B ₹100000
C ₹95000
D ₹105000
Explanation opens after your attempt
Correct Answer
B. ₹100000
Explanation
Simple Explanation
₹80000 + ₹12000 + ₹8000 = ₹100000। सभी देय मदों को जोड़ें। / ₹80000 + ₹12000 + ₹8000 = ₹100000. Add all due items.
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