gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 1

gaap-mock – gaap – কুইজ মডেল টেস্ট অনুশীলন – 1

2824. What is not a method of disclosure for inventory under AS-1 ?

1. Weighted Average
2. Fifo
3. Lifo
4. Straight Line Method

2825. Which term refers to the tax effect of timing differences

1. Tax Saving
2. None Of The Above
3. Deferred Tax
4. Current Tax

2826. Which factor is crucial for making events occurring after the balance sheet date appropriate for adjustments ?

1. Do Not Relate To Conditions Existing At The Balance Sheet Date
2. If The Financial Year Does Not End On 31St March
3. If The Event Occurs Before Balance Sheet Date
4. Relating To Conditions Existing At The Balance Sheet Date

2827. Which term refers to not only assets and liabilities of the amalgamating companies but also of the shareholders’ interests and of the businesses of these companies

1. Amalgamation In Nature Of Sale
2. Amalgamation In Nature Of Purchase
3. Amalgamation In Nature Of Merger
4. None Of The Above

2828. What does a detailed, formal plan for the discontinuance includes

1. All Of The Above
2. Period Expected To Be Required For Completion Of The Disposal
3. Expected Method Of Disposal
4. Identification Of The Major Assets To Be Disposed Of

2829. When should an enterprise should offset assets and liabilities representing current tax if the enterprise

1. All Of The Above
2. Has A Legally Enforceable Right To Set Off Assets Against Liabilities Representing Current Tax
3. Intends To Settle The Asset And The Liability On A Net Basis
4. Has A Legally Enforceable Right To Set Off The Recognised Amounts

2830. How is government grants of the nature of promoters’ contribution is treated as ?

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

2831. Which method of accounting for amalgamations by allocating the consideration to individual identifiable assets and liabilities of the transferor company on the basis of their fair values at the date of amalgamation. ?

1. Cost Value Method
2. Fair Value Method
3. Purchase Method
4. Pooling Of Interests

2832. Which factor should be considered in determining whether products or services are related

1. All Of The Above
2. Nature Of The Products
3. Nature Of The Production Processes
4. Type Or Class Of Customers For The Products Or Services

2833. When does the termination benefits should be discounted using an appropriate discount rate ?

1. Where The Termination Benefits Fall Due Within Twelve Months After The Balance Sheet Date
2. When The Termination Benefits Fall Due Before The Balance Sheet Date
3. When The Termination Benefits Fall Due More Than Twelve Months After The Balance Sheet Date
4. Depends Upon The Amount

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।