PERA ENFORCEMENT OFFICER (EO) PAST PAPER 07-06-2026
PERA 5 years
Past Papers Clickhere
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
موروثی خطرہ کا ایک ذریعہ کیا ہے؟
- Human error
- Internal control
- Audit evidence
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- A source of inherent risk is Human Error.
- Inherent risk is the possibility of a material misstatement before considering internal controls.
- Human error can occur naturally in accounting and financial reporting processes.
Last verified on 14-08-2026
پیسے کی ٹائم ویلیو کے مطابق روپے 1 آج کل کیسا ہوتا ہے؟
- Rs. 1 tomorrow is worth more than Rs. 1 today
- Rs. 1 today is worth more than Rs. 1 tomorrow
- Rs. 1 today and tomorrow have equal value
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- According to the Time Value of Money (TVM), Rs. 1 today is worth more than Rs. 1 tomorrow.
- Money available today can be invested and earn a return over time.
- Therefore, the present value of money is generally greater than its future value, assuming a positive interest rate.
- This principle is fundamental in investment, valuation, and financial decision-making.
Last verified on 14-08-2026
ٹریژری اسٹاک سے مراد وہ شیئرز ہیں جو کمپنی نے ______؟
- Repurchased by the company from the market
- Issued to the public for the first time
- Held by the government
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Treasury stock refers to shares repurchased by the company from the market.
- These are the company’s own shares that were previously issued and are later bought back by the company.
- Treasury stock is generally not considered outstanding stock while held by the company.
Last verified on 14-08-2026
ہنگامی ذمہ داری کیا ہوتی ہے؟
- Is never a liability
- Is always a liability
- May or may not become a liability
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- A contingent liability may or may not become a liability.
- It depends on the occurrence or non-occurrence of a future uncertain event.
- Examples include pending lawsuits, guarantees, and disputed claims.
- If the uncertain event occurs and the obligation becomes certain, it may be recognized as a liability.
Last verified on 14-08-2026
شراکت کا مارجن کیا ہوتا ہے؟
- Sales − Fixed Cost
- Sales − Variable Cost
- Sales + Variable Cost
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Contribution Margin is calculated as Sales − Variable Cost.
- It represents the amount available to cover fixed costs and then provide profit.
- Variable costs change with the level of production or sales.
- Fixed costs are deducted after calculating the contribution margin.
Last verified on 14-08-2026
اکاؤنٹنگ مساوات کی درست شکل کیا ہے؟
- Assets = Liabilities + Equity
- Assets + Liabilities = Equity
- Assets – Liabilities = Equity
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- The correct accounting equation is Assets = Liabilities + Equity.
- It shows that a company's assets are financed by liabilities and owners' equity.
Last verified on 14-08-2026
وہ وسائل جو طویل عرصے تک فراہم کرتے ہیں، انہیں مدت کیا کہتے ہیں؟
- Assets
- Liabilities
- Expenses
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Resources that provide long-term benefits are called Assets.
- Assets are resources controlled by a business that are expected to provide future economic benefits.
- Examples include buildings, machinery, equipment, and long-term investments.
Last verified on 14-08-2026
ورکنگ کیپیٹل کس طرح حساب کیا جاتا ہے؟
- Current Liabilities − Current Assets
- Current Assets − Current Liabilities
- Current Assets + Current Liabilities
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Working Capital is calculated as Current Assets − Current Liabilities.
- Current assets include cash, inventory, receivables, and other short-term assets.
- Current liabilities include short-term debts, payables, and other obligations due within one year.
- Working capital measures a company's short-term financial position and liquidity.
Last verified on 14-08-2026
- Exchange risk
- Business profit
- Sales revenue
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Hedging reduces exchange risk.
- Hedging is a financial technique used to protect against unfavorable currency exchange-rate movements.
- It helps reduce uncertainty in the value of future foreign-currency payments or receipts.
Last verified on 14-08-2026
ایک بک کیپر غلطی سے سرمائے کے اخراجات کی چیز کو محصول کے اخراجات کے طور پر سمجھتا ہے۔ اس غلطی کے اثرات کیا ہیں؟
- Net profit is overstated
- Total assets are understated
- Gross profit is understated
- Total assets are overstated
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- If a capital expenditure is mistakenly treated as revenue expenditure, total assets are understated.
- This error reduces the recorded value of assets and expenses.
- It causing the net profit to be overstated because the capital expenditure.
- It should be capitalized, is incorrectly recorded as an expense.
Last verified on 14-08-2026
