animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 9

animation-basic – animation – কুইজ মডেল টেস্ট অনুশীলন – 9

195. What does minority interests in the net assets consist of

1. Carrying Amount And Cost Of Investment Are Different
2. Carrying Amount Is Considered For The PurposeAmount Of Equity Attributable To Minorities At The Date On Which Investment In A Subsidiary Is Made
3. Minorities’ Share Of Movements In Equity Since The Date The Parent-Subsidiary Relationship Came In Existence
4. All Of The Above

196. What is the maximum period for ‘Near Future’

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

197. When should an enterprise should offset assets and liabilities representing current tax if the enterprise

1. All Of The Above
2. Intends To Settle The Asset And The Liability On A Net Basis
3. Has A Legally Enforceable Right To Set Off Assets Against Liabilities Representing Current Tax
4. Has A Legally Enforceable Right To Set Off The Recognised Amounts

198. Which term refers to the tax effect of timing differences

1. Deferred Tax
2. Current Tax
3. None Of The Above
4. Tax Saving

199. Where should deferred tax assets and liabilities should be disclosed under

1. Under Current Asset
2. Under Current Liabilities
3. Depends Upon The Amount
4. Separate Heading In The Balance Sheet

200. Which term refers to the amount of income tax determined to be payable (recoverable) in respect of the taxable income (tax loss) for a period

1. None Of The Above
2. Current Tax
3. Tax Saving
4. Deferred Tax

201. When does AS-22 is mandatory in nature for

1. Enterprises That Are In The Process Of Issuing Equity Or Debt SecuritiesEnterprises Of A Group
2. If The Parent Presents Consolidated Financial StatementsAll Of The Above
3. Enterprises Whose Equity Or Debt Securities Are Listed On A Recognised Stock Exchange In India

202. Which of the following condition shows that an enterprise is considered to control the composition of the board of directors or governing body of a company

1. The Director/Member Is Nominated By That Enterprise
2. A Person Cannot Be Appointed As Director/Member Without The Exercise In His Favour By That Enterprise
3. A Person’S Appointment As Director/Member Follows Necessarily From His Appointment To A Position Held By Him In That Enterprise
4. All Of The Above

203. What is the minimum quantitative control over voting power or any interest directly or indirectly in any other enterprise, for having significant influence

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

204. What is the name of method of accounting whereby the investment is initially recorded at cost, identifying any goodwill/capital reserve arising at the time of acquisition

1. Equity Method
2. Debtor Method
3. None Of The Above
4. Liability Method

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।