ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 6

ias – ias – কুইজ মডেল টেস্ট অনুশীলন – 6

3094. What is an termination benefit for employee

1. salary
2. pension payment
3. gratuities
4. insurance payment

3095. Which term refers to the amount by which the carrying amount of an asset exceeds its recoverable amount

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

3096. Which term refers to exchange rate for immediate delivery

1. None of the above
2. Closing rate
3. Spot exchange rate
4. Exchange rate

3097. Which type of lease, transfers substantially all the risks and rewards of ownership to the lessee

1. operating lease
2. finance lease
3. Depends upon the change in financial position
4. None of the above

3098. What is an short term employee benefit

1. pension payment
2. gratuities
3. insurance payment
4. salary

3099. What characterizes an intangible asset

1. future economic benefits
2. All of the above
3. identifiability
4. control

3100. What should be the provision amount, if John Academy has 50 students studying for their MBA. As part of its admission process, it offers a guarantee to return fees ($10,000) if a student does not succeed in the examination. A realistic assessment of probability of success for MBA students is 60%

1. 300000
2. 500000
3. 10000
4. 200000

3101. What is the scoping of IAS 18

1. Rendering of services
2. Use of the entity’s assets by third parties that yields interest
3. All of the above
4. Sale of goods

3102. Which term refers to, the estimated selling price that is realizable in the normal course of business less the estimated cost required to complete and make the sale

1. Fair Value
2. MRP
3. NPV
4. NRV

3103. What should be disclosed in case of related party as per IAS 24

1. Management compensation
2. Related-party transactions
3. Relationships between parents and subsidiaries
4. All 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।