AUDITOR PAST PAPER 15-02-2023
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
مختصر مدت کی ذمہ داریوں کو جو اگلے بارہ مہینوں میں پورا کرنا پڑتا ہے اسے _____ کہا جاتا ہے؟
- Working Capital
- Current Assets
- Current Liabilities
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Current liabilities are debts or obligations a company must pay within one year, such as accounts payable and short-term loans.
They are different from current assets, which represent resources expected to be converted into cash within a year.
- Dividend
- Bonus
- Profit
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Reserves are created from retained profits to strengthen a company’s financial position.
They are not dividends or bonuses, as those are distributions to shareholders or employees.
کے ذریعہ کفایت شعاری کے بیانات کا آڈٹ اور منظور کیا جائے گا؟ ______
- Accountant
- Board of Directors
- Finance Manager
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
The Board of Directors is responsible for approving financial statements, including abridged statements, to ensure accuracy and compliance.
While accountants and finance managers prepare reports, final approval is a governance function of the Board.
کون سا پیمانہ اس بات کا تعین کرنے کے لئے استعمال کیا جاتا ہے کہ تقسیم بھاری دم ہے یا ہلکی دم ہے؟
- Kurtosis
- Skewness
- Variance
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Kurtosis measures whether a distribution has heavy tails (leptokurtic) or light tails (platykurtic) compared to a normal distribution.
A high kurtosis value indicates more extreme outliers, while a low value suggests fewer outliers.
کسی دوسرے قرض کے ساتھ موجودہ بوجھ کی تکرار _____ کے نام سے جانا جاتا ہے؟
- Borrowing
- Financing
- Refinancing
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Refinancing means replacing an existing loan with a new one, usually with better terms like lower interest rates or extended repayment periods.
It is commonly used in mortgages, business loans, and personal loans to reduce financial burden.
اجارہ دار مقابلہ میں ، ایک کاروبار اپنی زیادہ سے زیادہ منافع کی پوزیشن حاصل کرتا ہے جہاں _____؟
- MR > MC
- MR = MC
- MR < MC
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
In monopolistic competition, a firm maximizes its profit where marginal revenue (MR) equals marginal cost (MC).
This is the fundamental profit-maximization rule in economics.
- P = 3 and Q = 6
- P = 6 and Q = 0
- P = 5 and Q = 2
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
To find the market equilibrium, set QD = QS:12 - 2P = 3 + P
Rearrange the equation:
3P = 9
P = 3
Now, substitute P = 3 into either QD or QS:
QS = 3 + P
= 3 + 3
= 6
So, the market equilibrium is at P = 3 and Q = 6.
ایک افقی بار چارٹ جو کیلنڈر کے شیڈول کے خلاف منصوبے کے کاموں کو ظاہر کرتا ہے اسے ______ کہتے ہیں؟
- Milestone
- Gantt Chart
- PERT Chart
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
A Gantt Chart is a horizontal bar chart used for project scheduling, showing tasks against time.
It helps in tracking progress and dependencies in project management.
قرض کی ادائیگی پر نقد رعایت کی اجازت ہے۔ _____
- Prompt
- Actual
- Lump sum
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
A cash discount is given for early or prompt payment to encourage quick debt repayment.
It is different from a trade discount, which is given on bulk purchases.
اسٹاک کو بند کرنے کے بارے میں مندرجہ ذیل میں سے کون غلط ہے؟
- It includes the resources of business.
- It includes cost of material available for sale.
- It is valued at market value.
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Closing stock refers only to unsold goods and not all resources of a business.
Resources of a business include assets, liabilities, and other elements, not just stock.
