gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 4

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 4

2854. When does the recognition of revenue is postponed ?

1. The Time Of Sale Of Goods Has Uncertainty Relating To Collectability
2. Consideration Receivable Is Not Determinable Within Reasonable Limits
3. Both B And C
4. The Time Of Rendering Of The Service Has Uncertainty Relating To Collectability

2855. What refers to an enterprise that is controlled by another enterprise

1. Both Of The Above
2. Subsidiary
3. Parent
4. None Of The Above

2856. Which items does special considerations apply for depreciation

1. Animal Husbandry
2. Cattle
3. Goodwill
4. All Of The Above

2857. Which of the following is not a foreign currency transaction ?

1. Selling Services Denominated In A Foreign Currency
2. Lending Funds Denominated In A Foreign Currency
3. None Of The Above
4. Being A Party To An Unperformed Forward Exchange Contract

2858. Which term refers to a share carrying preferential rights to dividends and repayment of capital

1. Preference Share
2. Debtor Share
3. Lender Share
4. Equity Share

2859. Which approach for the accounting treatment of government grants, a grant is treated as part of shareholders’ funds

1. Income Approach
2. Capital Approach
3. Debt Approach
4. Lend Approach

2860. What does a restructuring provision does not include

1. Relocating Continuing Staff
2. Investment In New Systems
3. Marketing
4. All Of The Above

2861. What is the scope of AS-26

1. Intangible Assets That Are Covered By Another As
2. All Of The Above
3. Rights And Expenditure On The Exploration For Or Development Of Minerals
4. Financial Assets

2862. How many ways does net cash flow from operating activities be reported ?

1. 4
2. 3
3. 1
4. 2

2863. What information as a minimum, should an enterprise include in the notes to its interim financial statements, if material and if not disclosed elsewhere in the interim financial report

1. Dividends
2. Aggregate Or Per Share (In Absolute Or Percentage Terms)
3. Separately For Equity Shares And Other SharesNature And Amount Of Items Affecting Assets
4. Liabilities

আমাদের কাছে থাকা লক্ষ লক্ষ মডেল টেস্ট থেকে প্রাকটিজের জন্য কিছু এখানে তুলে ধরা হল। প্রতিটি অধ্যায়ের উপরে ইশিখন.কম কুইজ চ্যালেঞ্জ এ আছে শত শত মডেল টেস্ট বার বার মডেল টেস্ট দিয়ে নিজেকে যাচাই কর এবং পুরো বাংলাদেশের সকল শিক্ষার্থীর সাথে আপনার মেধা তালিকা দেখুন। প্রশ্নে কোন প্রকার ভুল থাকলে সঠিক উত্তরসহ নিচে কমেন্ট করে জানাবেন, আমরা ঠিক করে দেবো।