animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 5

animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 5

155. Which term refers to the company which is amalgamated into another company

1. Transferor Company
2. Detainee Company
3. Transferee Company
4. Detained Company

156. Which method of accounting for amalgamations by allocating the consideration to individual identifiable assets and liabilities of the transferor company on the basis of their fair values at the date of amalgamation. ?

1. Purchase Method
2. Pooling Of Interests
3. Cost Value Method
4. Fair Value Method

157. What type of employee benefit does long-service leave, is

1. Long-Term Employee Benefits
2. None Of The Above
3. Short-Term Employee Benefits
4. Post-Employment Benefits

158. What type of employee benefit does gratuity, is

1. Short-Term Employee Benefits
2. Post-Employment Benefits
3. None Of The Above
4. Long-Term Employee Benefits

159. What type of employee benefit does paid annual leave is categorized as ?

1. Termination Benefits
2. Long-Term Employee Benefit
3. Short-Term Employee Benefit
4. Post-Employment Benefit

160. When does the termination benefits should be discounted using an appropriate discount rate ?

1. When The Termination Benefits Fall Due Before The Balance Sheet Date
2. When The Termination Benefits Fall Due More Than Twelve Months After The Balance Sheet Date
3. Where The Termination Benefits Fall Due Within Twelve Months After The Balance Sheet Date
4. Depends Upon The Amount

161. How many components of defined employee benefit costs are identified by the AS15 ?

1. 8
2. 6
3. 5
4. 7

162. What type of asset does borrowing costs are required to be capitalized as part of

1. Negotiated
2. Specified
3. Determined
4. Qualifying

163. What does borrowing costs include

1. Premiums Relating To Borrowings
2. Exchange Differences Arising From Foreign Currency Borrowings
3. Commitment Charges On Bank Borrowings
4. All Of The Above

164. What does borrowing costs are recognised as, in the period in which they are incurred

1. Expense
2. Asset
3. Liability
4. None Of The Above

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।