Railway Accounts Important MCQs Set 41

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Railway Accounts appendix 2a exam by ravigyan

Table of Contents

Q1. Positive amount of Traffic Suspense reflects…

English Explanation:
A positive balance in the Traffic Suspense account indicates that the amount realized from debits is more than the debits raised, and it also shows the efficiency of the Traffic Accounts Office.

Hindi Explanation:
ट्रैफिक सस्पेंस खाते में पॉज़िटिव राशि का मतलब है कि वसूली की गई राशि, उठाए गए डेबिट से अधिक है। यह ट्रैफिक अकाउंट्स ऑफिस की कार्यकुशलता को भी दर्शाता है।

Correct Answer: (A) & (C)


Q2. Sales Suspense is credited when…

English: The Sales Suspense Account is credited when the purchaser deposits money for the material.
Hindi: जब खरीदार द्वारा सामग्री की राशि जमा की जाती है, तब सेल्स सस्पेंस खाते में क्रेडिट किया जाता है।

Correct Answer: Purchaser deposits money

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Q3. The proposals are verified by the department and sent to concurrence of … and approval of … for final itemised RSP proposals

English: Proposals are sent to FA&CAO for concurrence and then to GM for approval.
Hindi: प्रस्तावों को सहमति के लिए FA&CAO को और स्वीकृति के लिए GM को भेजा जाता है।

Correct Answer: FA&CAO; GM’s Approval


Q4. What represents the amount of expenditure, actual or notional incurred or attributable to a given product or service?

English: Cost represents the total expenditure incurred on a product or service.
Hindi: किसी उत्पाद या सेवा पर वास्तविक या अनुमानित व्यय को “Cost” कहा जाता है।

Correct Answer: Cost

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Q5. Who issues EFT books to TTEs?

English: EFT books are issued by CTI.
Hindi: EFT पुस्तिकाएं CTI द्वारा जारी की जाती हैं।

Correct Answer: CTI


Q6. The investments for creation, acquisition and replacement of assets pertaining to rolling stock production/maintenance and other infrastructure are…

English: Such investments are covered under all relevant plan heads.
Hindi: ऐसे निवेश सभी संबंधित प्लान हेड्स में आते हैं।

Correct Answer: All of the above

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Q7. Contingencies of all items of hire charges for let out of plant & machinery in workshops is levied at

English: 10% of total hire charges
Hindi: कुल किराया शुल्क का 10%

Correct Answer: 10% of total hire charges


Q8. The difference between Sale Value and Book Value of a scrap item will be booked to…

English: Stock Adjustment Account
Hindi: स्टॉक एडजस्टमेंट अकाउंट

Correct Answer: Stock Adjustment Account

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Q9. The activity of ‘manufacture’ of rolling stock of IR is the function of:

English: Production Units, Zonal Workshops & External Manufacturers
Hindi: उत्पादन इकाइयाँ, जोनल वर्कशॉप और बाहरी निर्माता

Correct Answer: Production Units and Zonal Workshops & External Manufacturers


Q10. All Railway units are to ensure procurement of services available in GeM through GeM only including services like…

English: Vehicle Hiring
Hindi: वाहन किराया सेवाएं

Correct Answer: Vehicle Hiring

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Q11. Interest on hire charges for let out of plant & machinery in workshops is levied at…

English: At the ruling rate of dividend/notional interest on capital cost
Hindi: पूंजी लागत पर प्रचलित लाभांश/काल्पनिक ब्याज दर पर

Correct Answer: At the ruling rate of dividend/notional interest on capital cost


Q12. Schedule of Powers for Purchase, Sales, etc. are envisaged in…

English: Para 132 of Indian Railway Code for Stores Department
Hindi: भारतीय रेल कोड (स्टोर्स विभाग) के पैरा 132 में

Correct Answer: Para 132 of Indian Railway Code for Stores Department

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Q13. M&P items sanctioned by GM’s of Railways are not procured within … years require review and sanction afresh

English: 3 years
Hindi: 3 वर्ष

Correct Answer: 3 Years


Q14. The % of EMD paid by the bidders participating in E-auction of sales

English: 10%
Hindi: 10%

Correct Answer: 10%

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Q15. In RSP, the renewals are given preference over additions and the programme is prepared well before… to … months before commencement

English: 15 to 18 months
Hindi: 15 से 18 महीने पहले

Correct Answer: 15 to 18 months


Q16. Occupation ratio is the ratio of

English: Passenger Kms to Seat Kms
Hindi: यात्री किलोमीटर और सीट किलोमीटर का अनुपात

Correct Answer: Passenger Kms to Seat Kms

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Q17. For loaning and hiring of rolling stock …. form the basis for rolling stock loaned/hired to private parties and other govt. bodies

English: Present day replacement cost as per Pink Book plus escalation costs
Hindi: पिंक बुक के अनुसार वर्तमान प्रतिस्थापन लागत + वृद्धि लागत

Correct Answer: Present day replacement cost as per Pink Book plus escalation costs


Q18. Reverse Auction is a term used to mean

English: Bids of Railway suppliers during purchase of materials in IREPS
Hindi: IREPS में सामग्री खरीद के दौरान सप्लायर्स द्वारा लगाए गए बोली

Correct Answer: Bids of Railway suppliers during purchase of materials in IREPS

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Q19. How many digits are there in PNR?

English: 10 digits
Hindi: 10 अंक

Correct Answer: 10 digits


Q20. Distance between CSTM-KYN is 54 Kms indicates

English: Route Kilometres
Hindi: रूट किलोमीटर

Correct Answer: Route Kms

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Q21. Punctuality statistics are compiled in statement

English: Statement -1A
Hindi: स्टेटमेंट -1A

Correct Answer: Statement -1A


Q22. RTC is issued to

English: MLAs
Hindi: विधायक (MLAs)

Correct Answer: MLAs

Railway Accounts appendix 2a exam by ravigyan


Q23. Major share of procurement on IR is done by

English: Zonal Railways & Production Units
Hindi: जोनल रेलवे और उत्पादन इकाइयां

Correct Answer: Zonal Railways & Production Units


Q24. The estimate charges for hiring and loaning of rolling stock shall include

English: Freight & incidental charges and 12.5% departmental charges
Hindi: मालभाड़ा व अन्य शुल्क + 12.5% विभागीय शुल्क

Correct Answer: Freight & Incidental charges and 12.5% Departmental Charges

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Q25. No inter railway adjustment should be carried for

English: All of the above
Hindi: उपरोक्त सभी मामलों के लिए नहीं किया जाना चाहिए

Correct Answer: All of the above


Q26. Time limit fixed for issue of the Acceptance letter in case of E-Tenders is…

English: 45 days
Hindi: ई-टेंडर के मामले में स्वीकृति पत्र जारी करने की समय-सीमा 45 दिन है।

Correct Answer: 45 days

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Q27. The demand number assigned to the Railway Budget is…

English: 83
Hindi: रेलवे बजट को आवंटित डिमांड नंबर 83 है।

Correct Answer: 83


Q28. The difference between earnings and working expenses is called…

English: Net Revenue
Hindi: शुद्ध आय (Net Revenue)

Correct Answer: Net Revenue

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Q29. The financial year of Indian Railways begins on…

English: 1st April
Hindi: 1 अप्रैल से

Correct Answer: 1st April


Q30. Operating Ratio is…

English: The ratio of working expenses to gross earnings.
Hindi: परिचालन अनुपात = कार्य व्यय / सकल आय का अनुपात।

Correct Answer: Working Expenses ÷ Gross Earnings

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Q31. A S. S. No. 12 is…

English: Passenger Revenue Statistics
Hindi: यात्री आय सांख्यिकी

Correct Answer: Passenger Revenue Statistics


Q32. Reweighment of parcel is undertaken to…

English: Check undercharges or overcharges
Hindi: कम या अधिक शुल्क की जांच के लिए पार्सल का पुनः वजन किया जाता है।

Correct Answer: To check undercharges or overcharges

Railway Accounts appendix 2a exam by ravigyan


Q33. What is the ratio of working expenses to gross revenue called?

English: Operating Ratio
Hindi: परिचालन अनुपात

Correct Answer: Operating Ratio


Q34. Staff Amenities works are financed from…

English: Development Fund
Hindi: विकास कोष (Development Fund)

Correct Answer: Development Fund

Railway Accounts appendix 2a exam by ravigyan


Q35. How many types of tender are there?

English: Three types
Hindi: टेंडर के तीन प्रकार होते हैं।

Correct Answer: Three


Q36. eTRR stands for…

English: Electronic Transmission of Railway Receipt
Hindi: रेलवे रसीद का इलेक्ट्रॉनिक संप्रेषण

Correct Answer: Electronic Transmission of Railway Receipt

Railway Accounts appendix 2a exam by ravigyan


Q37. Dividend payable by Indian Railways after the merger of Railway Budget with General Budget is…

English: Nil
Hindi: शून्य (अब कोई डिविडेंड देय नहीं है)

Correct Answer: Nil


Q38. What is not a source of funding for Indian Railways to finance capital expenditure projects?

English: Raising bonds and debentures from the stock market
Hindi: स्टॉक मार्केट से बॉन्ड व डिबेंचर द्वारा धन जुटाना भारतीय रेल के लिए पूंजीगत व्यय का स्रोत नहीं है।

Correct Answer: Raising bonds and debentures from the stock market

Railway Accounts appendix 2a exam by ravigyan


Q39. When the purchaser deposits money for material, which account is credited?

English: Sales Suspense Account
Hindi: सेल्स सस्पेंस अकाउंट

Correct Answer: Sales Suspense Account

Railway Accounts appendix 2a exam by ravigyan


Q40. The RSP (Rolling Stock Programme) is prepared how many months in advance?

English: 15 to 18 months before the commencement
Hindi: कार्यक्रम शुरू होने से 15 से 18 महीने पहले तैयार किया जाता है।

Correct Answer: 15 to 18 months


Q41. Which statement is prepared for punctuality statistics?

English: Statement 1-A
Hindi: स्टेटमेंट 1-A

Correct Answer: Statement 1-A

Railway Accounts appendix 2a exam by ravigyan


Q42. PNR has how many digits?

English: 10 digits
Hindi: 10 अंक

Correct Answer: 10 digits


Q43. What is the distance between CSTM – KYN called?

English: Route Kilometres
Hindi: रूट किलोमीटर

Correct Answer: Route Kilometres


Q44. Which officer issues EFT books to TTEs?

English: CTI (Chief Ticket Inspector)
Hindi: मुख्य टिकट निरीक्षक (CTI)

Correct Answer: CTI


Q45. Occupation ratio is the ratio of…

English: Passenger Kilometres to Seat Kilometres
Hindi: यात्री किलोमीटर और सीट किलोमीटर का अनुपात

Correct Answer: Passenger Kms to Seat Kms


Q46. For loaning and hiring of rolling stock, the basis is…

English: Present day replacement cost as per Pink Book plus escalation costs
Hindi: पिंक बुक के अनुसार वर्तमान प्रतिस्थापन लागत व वृद्धि लागत

Correct Answer: Present day replacement cost + escalation


Q47. Reverse Auction refers to…

English: Bids of Railway suppliers during purchase of materials in IREPS
Hindi: IREPS में सामग्री क्रय के समय सप्लायर्स की बोलियाँ

Correct Answer: Bids of Railway suppliers during purchase of materials in IREPS


Q48. Major share of procurement on IR is done by…

English: Zonal Railways and Production Units
Hindi: जोनल रेलवे और उत्पादन इकाइयाँ

Correct Answer: Zonal Railways and Production Units


Q49. Time limit for issue of acceptance letter in E-Tender?

English: 45 Days
Hindi: 45 दिन

Correct Answer: 45 Days


Q50. The Railway Budget Demand Number is…

English: 83
Hindi: 83

Correct Answer: 83


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