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animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 6

animation basic animation | 165. What is not qualifying asset

  1. Inventories That Are Regularly Manufactured
  2. Ready For Their Intended Use
  3. Ready For Sale When Acquired
  4. All Of The Above

166. What conditions are to be satisfied for the capitalisation of borrowing costs as part of the cost of a qualifying asset to commence

  1. All Of The Above
  2. Expenditure For The Construction Of A Qualifying Asset Is Incurred
  3. Expenditure For The Acquisition Of A Qualifying Asset Is Incurred
  4. Expenditure For The Production Of A Qualifying Asset Is Incurred

167. What should be disclosed for each reportable segment ?

  1. Total Carrying Amount Of Segment Assets
  2. Segment Result
  3. Total Amount Of Segment Liabilities
  4. All Of The Above

168. What is the minimum quantitative threshold in percentage for a segment to be identified as a reportable segment in terms of it’s assets being part of the total assets of all segments ?

  1. 0.2
  2. 0.05
  3. 0.1
  4. 0.15

169. What should be the turnover of a business reporting enterprise for the accounting period to be applicable for AS-17 ?

  1. More Than 50 Crores
  2. Less Than 10 Crores
  3. 10-25 Crores
  4. 25-50 Crores

170. Which segment type lays emphasis on the organisational structure of an enterprise ?

  1. Secondary Segment
  2. Primary Segment
  3. Geographical Segment
  4. Reportable Segment

171. Which factor should be considered in determining whether products or services are related

  1. Nature Of The Products
  2. Nature Of The Production Processes
  3. Type Or Class Of Customers For The Products Or Services
  4. All Of The Above

172. What is essential for parties to be considered as related

  1. Both Of The Above
  2. Ability To Control The Other Party
  3. None Of The Above
  4. Exercise Significant Influence Over The Other Party

173. What should be disclosed, if there have been transactions between related parties, during the existence of a related party relationship

  1. Description Of The Relationship Between The Parties
  2. Description Of The Nature Of Transactions
  3. All Of The Above
  4. Name Of The Transacting Related Party

174. What is deemed not to be related parties

  1. All Of The Above
  2. Public Utilities
  3. Providers Of Finance
  4. Trade Unions

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।

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