ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 3

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 3

3064. How much revenue should Trident Limited recognize, if under the terms of the arrangement that Trident Limited has with a customer, the customer gets a 2% discount on the total purchases that they make over a 12-month period, provided the total purchases exceed $1 million per year. During the 9 month financial period from April 1, 2008, to December 31, 2008, the sales to the customer were $900,000

1. 900
2. 000$782
3. 000$882
4. 000$1.2 million

3065. What refers to reduction in earnings per share

1. Deviation
2. Departation
3. Dilution
4. Antidilution

3066. Does the change in accounting policy justified for a limited company which has been valuing its closing inventories under the weighted-average cost method. In 2008, management decided to change its accounting policy relating to the valuation of inventories to first-in, first-out (FIFO) method since it was considered to more accurately reflect the usage and flow of inventories in the economic cycle

1. Depends upon the change in financial positionNo
2. the change is invalidDepends upon the value of inventoriesYes
3. the change is valid”;}}

3067. What would be the tax base of the intangible asset at the accounting year-end, which is a new product which has been developed at a cost of $1 million and local tax legislation allows these costs to be deducted for tax purposes when they are incurred. At the end of the year, the intangible asset is deemed to be impaired by $500,000

1. Zero$250
2. 000$1 million$500
3. 000″;}}

3068. What should be disclosed under IAS 20

1. accounting policy adopted
2. nature and extent of government grants recognized
3. All of the above
4. contingencies attaching to government assistance

3069. What will be the classification of the treasury stock under contract under IAS 32, when an entity enters into a forward contract to buy back its shares from 10 holders amounting to US $50 million after three months

1. Financial liability
2. Equity
3. Financial asset
4. None of the above

3070. Which of the following is not an heading in the statement of cash flows

1. None of the above
2. operating activities
3. financing activities
4. investing activities

3071. What is scoped under IAS 32

1. Distinguishing financial liabilities and equity instruments
2. Presentation of Treasury shares
3. Recognition of compound financial instruments
4. All of the above

3072. What does the cash equivalents does not consists of

1. Liquid investments
2. Short-term investments
3. investments readily convertible to known amounts of cash
4. acquisition and disposal of long-lived assets

3073. Which term refers to the higher of an asset’s net selling price and its value in use

1. Recoverable amount
2. Residual value
3. Impairment loss
4. Depreciable 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।