Subject Code: 2 5 3
weGGd kvnxb K‡jR XvKv
bgybv cÖkœ
cÖvK-wbe©vPwb cixÿv-2022 welq: wnmveweÁvb (eûwbe©vPwb cÖkœ)
mgq: 30 wgwbU c~Y©gvb : 30
DÏxcKwU c‡ov Ges 1 I 2 bs cÖ‡kœi DËi `vI|
iv‡Rm †UªWv‡m©i gvwjK feb wbg©v‡Yi Rb¨ 2,30,000 UvKv w`‡q GK LÛ Rwg wKb‡jb| Rwg †iwRw÷ª eve` 25,000 UvKv Ges bvg Rvwi eve` 2,000 UvKv e¨q K‡i eQi †k‡l D³ Rwgi LvRbv eve` 400 UvKv e¨q K‡ib|
1. iv‡Rm †UªWv‡m©i Rwg msµvšÍ g~jab RvZxq e¨‡qi cwigvY KZ?
K 2,30,000 UvKv L 2,55,000 UvKv M 2,57,000 UvKv N 2,57,400 UvKv 2. m¤úwË µ‡qi d‡j Avw_©K weieYx‡Z Kx cÖfve co‡e?
K GKwU m¤ú` evo‡e Avi GKwU m¤ú` Kg‡e
L Rwg 2,57,400 UvKv evo‡e Ges gvwjKvbv ¯^Z¡ 2,57,400 UvKv Kg‡e M Rwg evo‡e 2,57,000 UvKv Ges bM` Kg‡e 2,57,400 UvKv N Avw_©K weeiYx‡Z †Kv‡bv cÖfve co‡e bv
3. bM`vb eB‡qi e¨vsK DØ„Ë I e¨vsK weeiYxi †R‡ii g‡a¨ cv_©‡K¨i KviY n‡jvÑ i. Bmy¨K…Z †PK e¨vs‡K h_vmg‡q Dcw¯’Z bv nIqv
ii. e¨vsK KZ…©K gÄywiK…Z my` I avh©K…Z PvR© bM`vb ewn‡Z bv †jLv iii. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK e¨vsK KZ…©K Av`vq bv nIqv wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
DÏxcKwU c‡ov Ges 4 I 5 bs cÖ‡kœi DËi `vI|
Bqvwgb †UªWv‡m©i †iIqvwg‡j cÖ`wk©Z hš¿cvwZi g~j¨ 1,00,000 UvKv Ges cyÄxf‚Z AePq 40,000 UvKv| †gwkbwUi fMœve‡kl g~j¨ 20,000 UvKv Ges µgn«vmgvb AePq nvi 10%|
4. 31 wW‡m¤^i Zvwi‡L evwl©K AePq KZ n‡e?
K. 6,000 UvKv L. 8,000 UvKv M. 10,000 UvKv N. 14,000 UvKv 5. Rbve Bqvwgb AeP‡qi nvi 20% avh© Kivi wm×všÍ wb‡jÑ
i. wbU jv‡fi cwigvY Kg‡e
ii. m¤úwËi g~j¨ wbY©‡q cwieZ©b Avm‡e
iii. Avw_©K Ae¯’vi weeiYx‡Z AmgvÄm¨ †`Lv w`‡e wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
6. wg. Av`‡ii wbKU cY¨ weµq 1,00,000 UvKv| GwU wnmve mgxKi‡YÑ i. A e„w×
ii. L n«vm iii. OE e„w×
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
DÏxcKwU c‡ov Ges 7 I 8 bs cÖ‡kœi DËi `vI|
wg. Awf‡lK GKRb mdj e¨emvqx| wZwb 2,00,000 UvKv wb‡q e¨emvq Avi¤¢ K‡ib| cieZ©x‡Z wZwb bM‡` 10,000 UvKvi cY¨ µq Ges 20,000 UvKvi cY¨ weµq, Kg©Pvix‡`i †eZb cÖ`vb 5,000 UvKv Ges 7,000 UvKvi cY¨ µq Kivi Rb¨ AW©vi cÖ`vb K‡ib|
7. †KvbwU †jb‡`b bq?
K bM‡` cY¨ µq 10,000 UvKv L cY¨ weµq 10,000 UvKv
M †eZb cÖ`vb 5,000 UvKv N cY¨ µ‡qi AW©vi cÖ`vb 7,000 UvKv 8. wg. Awf‡l‡Ki e¨emv‡qi LiP KZ UvKv?
K 5,000 UvKv L 10,000 UvKv M 15,000 UvKv N 20,000 UvKv
9. †KvbwU Avq bq?
K cY¨ weµq L FYcÎ weµq M †mev Avq N fvov cÖvwß 10. Rbve mRx‡ei `vq wQj 20,000 UvKv Ges gvwjKvbv ¯^Z¡ wQj 30,000 UvKv| Zvi m¤úwË wQj KZ?
K 10,000 UvKvL 20,000 UvKv M 30,000 UvKv N 50,000 UvKv 11. †Kvb m¤úK©wU mwVK?
K µq evÆv I cÖvc¨ wnmve L µq evÆv I cÖ‡`q wnmve M weµq evÆv I cÖ‡`q wnmve N µq evÆv Ges weµq evÆv 12. e¨vsK mgš^q ˆZwi‡Z wb‡Pi †KvbwU we‡ewPZ nq bv?
K e¨vsK KZ©K PvR©K…Z Av`vq LiP L e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb
M †`bv`v‡ii wbKU n‡Z bM` cÖvwß N †`bv`v‡ii wbKU n‡Z e¨vsK KZ…©K mivmwi Av`vq 13. Awbt‡kwlZ e¨q Kx?
K m¤ú` L e¨q M `vq N gvwjKvbv ¯^Z¡
14. ÔcyÄxf‚Z AePqÕ †Kvb ai‡bi wnmve?
K m¤úwË L `vq M wecixZ m¤úwË N gvwjKvbv ¯^Z¡
15. fvDPv‡ii wfwˇZ †KvbwU †jLv nq?
K µq Rv‡e`v L weµq Rv‡e`v M µq †diZ Rv‡e`v N bM` cÖ`vb Rv‡e`v 16. wb‡Pi †KvbwU Avq weeiYx‡Z †`Lv‡bv nq bv?
K jvf I †jvKmvbmg~n L †kqvi Awanvi M weµq evÆv N AcwiPvjb LvZ n‡Z Avq 17. f‚qv m¤úwË n‡jvÑ
i. cÖv_wgK LiP ii. `vq MÖvn‡Ki `¯‘wi iii. †kqvi Aenvi wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
DÏxcKwU c‡ov Ges 18 I 19 bs cÖ‡kœi DËi `vI|
weeiY UvKv
†kqvi g~jab 2,50,000
mvaviY mwÂwZ 1,00,000 msiwÿZ Avq weeiYx
†µwWU DØ„Ë
75,000
FYcÎ 1,00,000
PjwZ `vq 75,000
†kqvi Aenvi 25,000
18. gvwjKvbv Znwej-Gi cwigvY KZ UvKv?
K 3,50,000 L 4,00,000 M 4,25,000 N 4,50,000 19. wewb‡qvwRZ g~ja‡bi cwigvY KZ UvKv?
K 4,00,000 L 4,25,000 M 5,00,000 N 5,25,000 20. Avw_©K weeiYx‡Z KqwU weeiYx AšÍfz©³?
K 5 L 4 M 3 N 2
21. gybvdvwenxb cY¨ weµqÑ i. µq n‡Z ev`
ii. weµq n‡Z ev`
iii. mgvcbx gRy` n‡Z ev`
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
22. Pzw³i AeZ©gv‡b Askx`vi‡`i g‡a¨ jvf-†jvKmvb wKfv‡e ewÈZ n‡e?
K mgvb nv‡i L g~jab AbycvZ M mevi gZvbyhvqx N Kviev‡ii AvKvi Abyhvqx 23. †Kv¤úvwbi g~ja‡bi ÿz`ª GKK‡K Kx e‡j?
K FYcÎ L ÷K M eÛ N †kqvi
24. 10% nv‡i cÖwZ gv‡mi ïiæ‡Z 1,000 UvKv K‡i D‡Ëvjb Ki‡j eQ‡i KZ UvKv my` n‡e?
K 550 UvKv L 600 UvKv M 650 UvKv N 1,200 UvKv
25. web Kv‡W© AšÍfz©³ _v‡KÑ i. gv‡ji AvMgb ii. gv‡ji wbM©gb iii. gv‡ji g~j¨
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
26. †Kv¤úvwb AvBb Abyhvqx Aenv‡ii m‡e©v”P nvi KZ?
K 5% L 8% M 10% N 15%
27. K, L Ges M GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv jvf-†jvKmvb 1/2 t 1/3 t 1/6 Abycv‡Z eÈb K‡i| Zv‡`i jvf-ÿwZ eÈb AbycvZ KZ n‡e?
K 2 t 3 t 6 L 6 t 3 t 2 M 1 t 2 t 3 N 3 t 2 t 1 DÏxcKwU c‡ov Ges 28 I 29 bs cÖ‡kœi DËi `vI|
K_v wj.-Gi eB †_‡K wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q:
Ryb-1 cÖviw¤¢K DØ„Ë 200 GKK, cÖwZ GKK 500 UvKv Ryb-10 gvj µq 350 GKK, cÖwZ GKK 520 UvKv Ryb-20 gvj weµq 400 GKK
28. FIFO c×wZ‡Z Ryb 20 Zvwi‡L weµxZ c‡Y¨i e¨q KZ?
K 2,00,000 UvKvL 2,04,000 UvKv M 2,07,000 UvKv N 2,08,000 UvKv 29. FIFO c×wZ‡Z KLb wbU gybvdv †ewk n‡e?
K GKvwaK cY¨ weµq Ki‡j L c‡Y¨i g~j¨ DaŸ©Mvgx n‡j M c‡Y¨i g~j¨ wbæMvgx n‡j N c‡Y¨i g~j¨ w¯’i _vK‡j 30. Kviev‡i e¨en„Z `xN©‡gqvw` g~jab‡K Kx e‡j?
K Kvh©Kix gyjab L wewb‡qvwRZ g~jab M cÖviw¤¢K g~jab N msiwÿZ g~jab
Subject Code: 2 5 3
weGGd kvnxb K‡jR XvKv bgybv cÖkœ
cÖvK-wbe©vPwb cixÿv-2022 welq: wnmveweÁvb
eûwbe©vPwb cÖkœ 1. e¨vsK AvgvbZKvixi Avgvb‡Zi Dci gÄyi K‡iÑ
i. gybvdv ii. jf¨vsk iii. my`
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
2. wejw¤^Z Li‡Pi D`vniY n‡jvÑ i. wejw¤^Z weÁvcb LiP
ii. bZzb c‡Y¨i M‡elYv I Dbœqb LiP iii. cÖv_wgK LiP
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
DÏxcKwU c‡ov Ges 3 I 4 bs cÖ‡kœi DËi `vI|
cÖviw¤¢K gRy` 15,000 UvKv, µq 45,000 UvKv, gRywi 12,000 UvKv, KviLvbv fvov 3,000 UvKv, mgvcbx gRy` cY¨ 22,000 UvKv|
3. mgwš^Z µ‡qi cwigvY KZ?
K 33,000 L 38,000 M 48,000 N 53,000 4. hw` weµ‡qi cwigvY 70,000 UvKv nq Zvn‡j †gvU gybvdv KZ?
K 32,000 L 29,000 M 20,000 N 17,000 DÏxcKwU c‡ov Ges 5 I 6 bs cÖ‡kœi DËi `vI|
wg. Avmv` †P‡Ki gva¨‡g 1,00,000 UvKvi cY¨ weµq K‡ib| wZwb †PKwU e¨vsK wnmv‡e Av`v‡qi Rb¨ Rgv K‡ib| cieZx©‡Z †PKwU Agh©v`vK…Z n‡q †diZ Av‡m|
5. wg. Avmv‡`i Agh©v`vK…Z †PKwU †Kvb eB‡Z wjwce× n‡e?
K bM`vb eB L µq eB M weµq eB N ewnt‡diZ eB 6. wg. Avmv‡`i †PK Agh©v`vi †jb‡`bwU cÖfvweZ Ki‡eÑ
i. cÖ‡`q wnmve ii. cÖvc¨ wnmve iii. e¨vsK wnmve
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
7. wZbNiv bM`vb eB‡Z †Ri wbY©q Kiv nqÑ i. bM` Kjv‡gi
ii. e¨vsK Kjv‡gi iii. evÆv Kjv‡gi
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
DÏxcKwU c‡ov Ges 8 I 9 bs cÖ‡kœi DËi `vI|
ivwb †UªWvm© 2017 mv‡ji 1 gvP© Zvwi‡L 1,00,000 UvKvi cY¨ 10% evÆvq µq K‡ib| GK mßvn ci D³ gv‡ji g~‡j¨i A‡a©K 10% evÆvq cwi‡kva K‡i|
8. ivwb †UªWv‡m©i evÆvi cwigvY KZ?
K 4,500 UvKv L 9,500 UvKv M 10,000 UvKv N 20,000 UvKv 9. g~j¨ cwi‡kv‡ai ci `vq KZ UvKv?
K 40,000 UvKv L 40,500 UvKv M 42,000 UvKv N 45,000 UvKv 10. cÖ`Ë evÆv wKfv‡e wnmve‡K cÖfvweZ K‡i?
K LiP ev‡o I m¤ú` K‡g L Avq ev‡o I m¤ú` K‡g M LiP K‡g I `vq ev‡o N Avq K‡g I `vq ev‡o 11. weµq Rv‡e`v †_‡K Rvbv hvqÑ
i. †gvU-†`bv`v‡ii cwigvY ii. †gvU av‡i weµ‡qi cwigvY iii. †gvU weµ‡qi cwigvY
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
12. Kg©Pvix‡`i †eZb cwi‡kva Kiv n‡j GwU wnmve mgxKi‡Y Kx cÖfve †dj‡e?
K ¯^Z¡vwaKvi, m¤ú` e„w× L ¯^Z¡vwaKvi e„w×, m¤ú` n«vm M ¯^Z¡vwaKvi n«vm, m¤ú` n«vm N `vq n«vm, m¤ú` n«vm
13. cyivZb AvmevecÎ †givgZ eve` gRywi cÖ`vb Kiv n‡j †Kvb wnmvewU †WweU n‡e?
K †givgZ L AvmevecÎ M gRywi N wewea LiP 14. cyÄxf‚Z AePq †Kvb ai‡bi wnmve?
K m¤ú` L `vq M gvwjKvbv ¯^Z¡ N wecixZ m¤ú`
15. w¯’i wKw¯Í c×wZ‡Z AePq wbY©‡qi †ÿ‡Î we‡ePbv Ki‡Z nq †KvbwU?
i. m¤úwËi µqg~j¨
ii. m¤úwËi fMœve‡kl g~j¨
iii. AvbygvwbK Avqy®‹vj wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
16. GKwU †hŠ_ g~jabx †Kv¤úvwbÑ i. wPišÍb Aw¯ÍZ¡ m¤úbœ ii. wbewÜZ
iii.mxgvnxb `vq wewkó wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
17. FOB-Gi c~Y©iƒc Kx?
K Free on Bill L Free of Board M Free on Board N Free of Bill 18. PjwZ AbycvZ 2 t 1, Zwor AbycvZ 2.5 t 1, PjwZ m¤úwË 1,00,000 UvKv n‡j e¨vsK RgvwZwi³ KZ UvKv?
K 60,000 UvKv L 50,000 UvKv M 40,000 UvKv N 10,000 UvKv 19. Askx`vi‡`i PjwZ wnmv‡e AšÍfz©³ _v‡KÑ
i. AwZwi³ g~jab
ii. g~ja‡bi my` I D‡Ëvj‡bi my`
iii. ewÈZ gybvdv wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
20. PjwZ eQ‡i fvov eve` cÖ`vb 18,000 UvKv| PjwZ eQ‡ii fvov 1
5 Ask AcÖ`Ë _vK‡j fvov Li‡Pi cwigvY KZ?
K 4,500 UvKv L 18,000 UvKv M 22,500 UvKv N 27,000 UvKv DÏxcKwU c‡ov Ges 21 I 22 bs cÖ‡kœi DËi `vI|
wmwmgcyi †Kv¤úvwb wj.-Gi weµ‡qi cwigvY 7,20,000 UvKv, cwiPvjbv LiP 50,000 UvKv, †gvU jvf 2,20,000 UvKv Ges AcwiPvjbv Avq 20,000 UvKv|
21. weµxZ c‡Y¨i e¨‡qi cwigvY KZ?
K 4,50,000 UvKvL 5,00,000 UvKv M 5,70,000 UvKv N 9,40,000 UvKv 22. wbU jvf AbycvZ KZ?
K 23.61% L 26.39% M 33.33% N 34.72%
DÏxcKwU c‡ov Ges 23 I 24 bs cÖ‡kœi DËi `vI|
†gNjv wj.-Gi eB †_‡K wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q:
GwcÖj-1 cÖviw¤¢K DØ„Ë 200 GKK, cÖwZ GKK 500 UvKv
GwcÖj-10 gvj µq 350 GKK, cÖwZ GKK 520 UvKv GwcÖj-20 gvj weµq 400 GKK
23. FIFO c×wZ‡Z GwcÖj 20 Zvwi‡L weµxZ c‡Y¨i e¨q KZ?
K 2,00,000 UvKv L 2,04,000 UvKv M 2,07,000 UvKv N 2,08,000 UvKv 24. FIFO c×wZ‡Z KLb wbU gybvdv †ewk n‡e?
K GKvwaK cY¨ weµq Ki‡j L c‡Y¨i g~j¨ DaŸ©Mvgx n‡j M c‡Y¨i g~j¨ wbæMvgx n‡j N c‡Y¨i g~j¨ w¯’i _vK‡j
25. 15% f¨vUmn cY¨ µq 36,500 UvKv Ges µq †diZ 2,000 UvKv n‡j µq f¨v‡Ui cwigvY KZ UvKv?
K 4,500 UvKv L 5,175 UvKv M 5,475 UvKv N 4,775 UvKv
26. e¨e¯’vcbv cÖwZwbwai Kwgkb PvR© Kivi cieZ©x gybvdvi Dci 10% nv‡i Kwgkb w`‡Z n‡e| wbU gybvdv 20,000 UvKv n‡j cÖ`Ë Kwgkb KZ?
K 1,798 UvKv L 1,828 UvKv M 1,818 UvKv N 2,000 UvKv
27. Av`bvb †Kv¤úvwbi Ki cieZ©x gybvdv 2,00,000 UvKv, K‡ii nvi 50% n‡j, Ki c~e©eZ©x gybvdv KZ?
K 1,00,000 UvK v L 1,50,000 UvKv M 3,00,000 UvKv N 4,00,000 UvKv 28. m‡e©v”P kZKiv KZ nvi evÆvq †kqvi Bmy¨ Kiv hvq?
K 5% L 6% M 10% N 12%
29. GKwU †gwk‡bi µq g~j¨ 90,000 UvKv| D³ †gwk‡bi ms¯’vcb e¨q 20,000 UvKv Ges Avqy®‹vj 10 eQi| el© msL¨v mgwó c×wZ‡Z 5g eQ‡ii AePq KZ?
K 9,000 L 10,000 M 11,000 N 12,000 30. †evbvm †kqvi Bmy¨ Ki‡j †Kv¤úvwbiÑ
i. bM` UvKv K‡g hvq ii. †kqv‡ii msL¨v †e‡o hvq iii.mwÂwZ Znwej K‡g hvq
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii