SENIOR AUDITOR PAST PAPERS
Senior Auditor Past Papers
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چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
مندرجہ ذیل میں سے کون سا ریونیو ریزرو ہے؟
Capital redemption reserve
Security premium account
Capital reserve
None of these
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Explanation
Revenue reserves are created from retained earnings and used for future business needs. Security premium account is a type of revenue reserve generated from issuing shares at a premium.
کیش بجٹ میں ______ شامل ہیں؟
Issue of capital
Dividend payable
Postal expenditure
All of these
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Explanation
A cash budget includes all cash inflows and outflows, covering issue of capital , dividend payments , and postal expenditures . It helps in managing liquidity and ensuring sufficient cash for operations and obligations.
نقد بہاؤ میں کون سی آئٹم مالی سرگرمیوں کے تحت آتا ہے؟
Interest paid
Redemption of Preference Share
Issue of Preference Share
All of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Financial activities in cash flow include transactions related to financing the business, such as issuing or redeeming shares and paying interest. Interest paid, Redemption of Preference Shares, and Issue of Preference Shares all fall under financing activities in the cash flow statement.
پی وی تناسب ______ تناسب کو ظاہر کرتا ہے۔
Profit earning capability
Safety margin
Profit and Volume
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
The P/V ratio (Profit/Volume ratio) measures the relationship between contribution and sales, indicating how profit changes with sales. A higher P/V ratio suggests better profitability and efficiency in cost management.
Value of the asset at the end of its useful life
Value of the asset when it is purchased
Cost of the asset
None of these
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Explanation
Residual value is the estimated amount an asset will be worth after its useful life ends. It is used in depreciation calculations to determine the asset’s net cost over time.
کون سا بیان درست ہے: ایجنسی کے تنازعہ کو کم سے کم کیا گیا ہے؟
Restructuring remuneration
Increasing share of debt by bond holder & stockholder
Both are correct
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Restructuring remuneration aligns managers' incentives with shareholders' interests, reducing conflicts. Increasing debt share limits excess managerial control by imposing financial discipline.
بینک پاس کتاب ______ کے نام سے بھی جانا جاتا ہے؟
Bank statement
Bank book
Bank account
None of these
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Explanation
A bank passbook or bank statement is a record provided by the bank, summarizing all transactions in an account over a period. It helps account holders track deposits, withdrawals, and balances.
مضمر لاگت ______ کے نام سے بھی جانا جاتا ہے؟
Notional cost
Component cost
Opportunity cost
None of these
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Explanation
Implicit cost (also called notional cost ) refers to the opportunity cost of using a resource that a company already owns , rather than incurring an explicit expense. It includes foregone income , such as the potential rent lost when using a building for business instead of leasing it out.
کمپنی بینک کے ذریعہ غیر ملکی بینک کو درآمدی کے لئے دی جانے والی گارنٹی کو ______ کہا جاتا ہے؟
Letter of assurance
Deferred payment letter
Letter of credit
None of these
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Explanation
A Letter of Credit (LC) is a financial guarantee issued by a bank on behalf of a buyer, ensuring payment to the seller upon fulfilling agreed conditions. It is commonly used in international trade to reduce payment risks for both importers and exporters.
براہ راست مادی لاگت ، براہ راست مزدوری لاگت اور براہ راست اخراجات کی مجموعی ہے۔ _____
Bottom line cost
Prime cost
Variable cost
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Prime cost includes direct material cost, direct labor cost, and direct expenses , which are directly attributable to production. It helps in determining the basic cost of manufacturing goods before adding indirect expenses.
