gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 11

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 11

2924. Which term refers to an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time

1. Deed
2. Both Of The Above
3. None Of The Above
4. Lease

2925. What is essential for parties to be considered as related

1. Exercise Significant Influence Over The Other Party
2. Both Of The Above
3. None Of The Above
4. Ability To Control The Other Party

2926. When does the exercise price is less than the fair value of the shares ?

1. During The Rights Issue
2. During The Share Split
3. During The Bonus Issue
4. During Reverse Share Split

2927. What should an entity disclose

1. Gross And Net Book Values Of Fixed Assets
2. Expenditure Incurred On Account Of Fixed Assets
3. Revalued Amounts Substituted For Historical Costs
4. All Of The Above

2928. What should an enterprise disclose for each class of provision

1. Carrying Amount At The Beginning Of The Period
2. Additional Provisions Made In The Period
3. Carrying Amount At The End Of The Period
4. All Of The Above

2929. What does grant related to depreciable assets is to be treated as ?

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

2930. Which of the following does not have a good market value ?

1. Joint Product
2. None Of The Above
3. By-Product
4. Product

2931. Which of the following can be measured only by using a substantial degree of estimation, as per AS-29

1. Provision
2. Liability
3. Contingent Liability
4. Obligation

2932. What type of lease is termed if it transfers substantially all the risks and rewards incident to ownership ?

1. Finance Lease
2. Risk-Based Lease
3. Termed Lease
4. Operating Lease

2933. Which element is not excluded in arriving at the cost of an self-constructed asset ?

1. Internal Profits
2. The Costs Of Resources Incurred In The Production Of Asset
3. The Costs Of Wasted Material Incurred In The Production Of Asset
4. Borrowing Costs Incurred During The Period Of Production

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।