অণুজীব

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 3

2844. Which term refers to a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use

  1. Construction Contract
  2. Fixed Price Contract
  3. Cost Plus Contract
  4. None Of The Above

2845. What should be disclosed, if there have been transactions between related parties, during the existence of a related party relationship

  1. Description Of The Nature Of Transactions
  2. Name Of The Transacting Related Party
  3. Description Of The Relationship Between The Parties
  4. All Of The Above

2846. What is not qualifying asset

  1. All Of The Above
  2. Inventories That Are Regularly Manufactured
  3. Ready For Sale When Acquired
  4. Ready For Their Intended Use

2847. What does the net profit or loss for the period comprises of and each of which should be disclosed on the face of the statement of profit and loss

  1. Profit Or Loss From Ordinary Activities
  2. Both Of The Above
  3. None Of The Above
  4. Extraordinary Items

2848. Which of the following is not an limitation of an accounting standard ?

  1. Cannot Countermand The Statute
  2. A Trend May Occur Towards Rigidity And Digress From Flexibility In Utilizing The Accounting Standards.
  3. Facilitate Comparison Of Financial Statements
  4. Alternative Solutions To Certain Accounting Issues

2849. When borrowing cost are capitalised as part of the cost of a qualifying asset ?

  1. When Short-Term Borrowings Are Taken
  2. When It Will Result In Future Economic Benefits To The Enterprise
  3. When Assets Are Acquired Under Finance Leases
  4. When Amortisation Of Premiums Against Borrowing Takes Place

2850. What refers to the systematic allocation of the depreciable amount of an intangible asset over its useful life

  1. Both Of The Above
  2. None Of The Above
  3. Depreciation
  4. Amortisation

2851. How many types of methods recognize revenue from service transactions as the service is performed ?

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

2852. Which term refers in a joint venture, a party who has joint control over that joint venture and, is a party to a joint venture

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

2853. Which method is used for translation of the financial statements of a non-integral foreign operation ?

  1. Temporary Rate Method
  2. Monetary Method
  3. Closing Rate Method
  4. None 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।

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