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animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 3

135. Whom does machinery spares are usually charged to

1. Profit And Loss Statement
2. Depends Upon The Amount
3. Depends Upon The Product
4. Balance Sheet

136. What should an entity disclose

1. All Of The Above
2. Expenditure Incurred On Account Of Fixed Assets
3. Gross And Net Book Values Of Fixed Assets
4. Revalued Amounts Substituted For Historical Costs

137. Which factor determines a foreign operation being integral ?

1. Incurring Expenses
2. Accumulation Of Cash And Other Monetary Items
3. Arranging Borrowings
4. Effect Of Change In The Exchange Rate

138. Which method is used for translation of the financial statements of a non-integral foreign operation ?

1. None Of The Above
2. Closing Rate Method
3. Monetary Method
4. Temporary Rate Method

139. What is the scope of AS-11?

1. All Of The Above
2. Financial Statements Of Foreign Operations
3. Transactions In Forward Exchange Contracts
4. Accounting For Transactions In Foreign Currencies

140. Which rate is applicable to the contingent liability denominated in foreign currency at the balance sheet date ?

1. Depends Upon The Amount
2. Closing Rate
3. Average Rate
4. Fair Value

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

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

142. What does the enterprises are required to disclose

1. All Of The Above
2. Accounting Policy Adopted For Government Grants
3. Non-Monetary Grants Of Assets
4. Methods Of Presentation In The Financial Statements

143. How is government grants of the nature of promoters’ contribution is treated as ?

1. Deferred Income
2. Income Earned
3. Capital Reserve
4. Dividend

144. How many methods are available to present in financial statements of grants related to specific fixed assets ?

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

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।