gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 10

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 10

2914. What type of cost element does VAT, is as per AS-2

1. Depends Upon The Amount
2. Cost Of Conversion
3. Depends Upon The Product
4. Cost Of Purchase

2915. Which term refers to incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense

1. Costs Of Disposal
2. Costs Of Sale
3. Gross Selling Price
4. Net Selling Price

2916. Which of the following does not need separate disclosure of items of income and expense ?

1. Disposals Of Long-Term Investments
2. Loss Of Unsold Goods
3. Legislative Changes Having Retrospective Application.
4. None Of The Above

2917. What is the essential characteristic for any structure to be classified as joint venture

1. None Of The Above
2. Two Or More Venturers Are Bound By A Contractual Arrangement
3. Both Of The Above
4. Contractual Arrangement Establishes Joint Control

2918. What does materiality for an item helps, in relation to the interim period financial data

1. Classifying
2. All Of The Above
3. Recognizing
4. Measuring

2919. What defines a contingent asset

1. A Possible Obligation If
2. Based On The Evidence Available
3. Its Existence At The Balance Sheet Date Is Considered Not ProbableA Possible Asset That Arises From Past Events The Existence Of Which Will Be Confirmed Only By The Occurrence Or Non-Occurrence Of One Or More Uncertain Future Events Not Wholly Within The Control Of The Enterprise
4. None Of The Above

2920. Where should deferred tax assets and liabilities should be disclosed under

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

2921. Which type of joint venture, venturers do not create a separate entity for their joint venture business but they use their own resources for the purpose

1. Jco
2. None Of The Above
3. Jce
4. Jca

2922. 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. None Of The Above
2. Liability Method
3. Debtor Method
4. Equity Method

2923. Where does costs identified as directly attributable to activities under the finance lease are classified as ?

1. Expense
2. Asset
3. Profits
4. Liability

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।