gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 6

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 6

2874. When does consolidated financial statement will not be prepared by the parent company for all the companies that are controlled by the parent company either directly or indirectly, situated in India or abroad

1. The Parent Company Has Some Restrictions On Bringing The Resources Of The Subsidiary Company To Its Main Resources
2. None Of The Above
3. Control Is Intended To Be Temporary Because The Subsidiary Is Acquired And Held Exclusively With A View To Its Subsequent Disposal In The Near Future
4. Both Of The Above

2875. What characterizes contingency

1. Uncertain Future Event
2. A Condition Or Situation
3. All Of The Above
4. Outcome Is Gain Or Loss

2876. What is the annual depreciation cost for an asset having useful life of 3 years, cost of the asset is Rs. 2,000 and residual Value is Rs. 500 on using the straight line method ?

1. 250
2. 1000
3. 2000
4. 500

2877. What contingent assets are not is the scope of AS-28

1. All Of The Above
2. Resulting From Executory Contracts
3. Arising In Insurance Enterprises From Contracts With Policy-Holders
4. Resulting From Financial Instruments That Are Carried At Fair Value

2878. Who can be termed as a related party ?

1. Distributor
2. Franchiser
3. Supplier
4. Key Management Personnel

2879. How many methods are available to present in financial statements of grants related to specific fixed assets ?

1. 4
2. 3
3. 1
4. 2

2880. What type of employee benefit does gratuity, is

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

2881. Which of the following is part of prime cost ?

1. Fixed Overhead
2. Variable Overhead
3. Direct Labour
4. Variable Labour

2882. Which term refers to the company which is amalgamated into another company

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

2883. What does minority interests in the net assets consist of

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