animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 4

animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 4

145. What does grant related to depreciable assets is to be treated as ?

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

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

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

147. Which term refers to the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction

1. At Par Value
2. Market Value
3. Fair Value
4. Treated Value

148. How much maximum duration does an investment should be held to be classified as current investment ?

1. One Year
2. One Month
3. Six Months
4. Two Years

149. What does investments does not include as per AS-13

1. None Of The Above
2. Interest
3. Rentals
4. Dividends

150. Which term refers to the amount obtainable from the sale of an investment in an open market, net of expenses necessarily to be incurred on or before disposal

1. Fair Value
2. Market Value
3. At Par Value
4. Treated Value

151. What is the carrying amount for current investments ?

1. Fair Value
2. Maximum Of Cost And Fair Value
3. Lower Of Cost And Fair Value
4. Cost Value

152. Which term refers to the company into which a transferor company is amalgamated.

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

153. Which of the following does satisfies to be condition for Amalgamation in the nature of merger ?

1. Shareholders Holding Not Less Than 90% Of The Face Value Of The Equity Shares Of The Transferor Company
2. The Business Of The Transferor Company Is Intended To Be Carried On After The Amalgamation By The Transferee Company
3. All The Assets And Liabilities Of The Transferor Company Become After Amalgamation
4. The Assets And Liabilities Of The Transferee Company

154. Which term refers to not only assets and liabilities of the amalgamating companies but also of the shareholders’ interests and of the businesses of these companies

1. Amalgamation In Nature Of Sale
2. None Of The Above
3. Amalgamation In Nature Of Merger
4. Amalgamation In Nature Of Purchase

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।