gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 5

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 5

2864. Which of the following is charged to the profit and loss statement as and when consumed ?

1. Stand-By Equipment
2. None Of The Above
3. Machinery Spares
4. Servicing Equipment

2865. Which term refers in a joint venture, a party who does not have joint control over that joint venture but, is a party to a joint venture

1. Vc
2. None Of The Above
3. Investor
4. Venturer

2866. When does the control by parent company exist

1. Control Of The Composition Of The Board Of Directors
2. None Of The Above
3. Both Of The AboveThrough Subsidiary(Ies)
4. Of More Than One-Half Of The Voting Power Of An Enterprise”;}}

2867. What aspect has special considerations for revenue recognition

1. Revenue Arising From Hire-Purchase
2. Lease AgreementsRevenue Arising From Construction Contracts
3. All Of The Above
4. Revenue Arising From Government Grants And Other Similar Subsidies

2868. What is the advantage of Cash flow Statement

1. All Of The Above
2. Assess The Ability To Generate Cash & Cash Equivalents.
3. Determine The Future Requirement Of Cash & Cash Equivalents.
4. Identify The Historical Changes In The Flow Of Cash & Cash Equivalents

2869. What should estimates of future cash flows should include

1. Both Of The Above
2. Net Cash Flows
3. Depends Upon The Amount
4. Projections Of Net Cash Inflows From The Continuing Use Of The Asset

2870. What is to be done, if recoverable amount of assets more than carrying amount

1. Should Be Written Off Immediately As Expenses
2. None Of The Above
3. Asset Is Carried On At The Same Book Value
4. Surplus Is Adjusted With It And The Balance (If Any) Is Charged To Profit & Loss Account

2871. Which of the following item is included within the revenue ?

1. Realised Or Unrealised Gains Resulting From Changes In Foreign Exchange Rates
2. Unrealised Holding Gains Resulting From The Change In Value Of Current Assets
3. Realised Gains Resulting From The Discharge Of An Obligation At Less Than Its Carrying Amount
4. None Of The Above

2872. Which AS standard gives computational methodology for determination and presentation of basic and diluted earnings per share ?

1. As 15
2. As 20
3. As 18
4. As 10

2873. Which rate is applicable to the contingent liability denominated in foreign currency at the balance sheet date ?

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

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।