Admission - হিসাববিজ্ঞান - Page 87 - Prothom Sir

1.

পুঞ্জিভূত অবচয় কোন ধরনের হিসাব?

ব্যয় জাতীয় হিসাব

আয় জাতীয় হিসাব

দায়বাচক হিসাব

কোনটিই নয়

ব্যয় জাতীয় হিসাব

আয় জাতীয় হিসাব

দায়বাচক হিসাব

কোনটিই নয়

2.

Inernational Accounting Standard Board (IASB) কত সালে প্রতিষ্ঠিত হয়?

১৯৮০

1973

২০০১

২০০৫

১৯৮০

1973

২০০১

২০০৫

3.

সমবায় সমিতি আইন ২০০১ অনুসারে , মুনাফার কত শতাংশ বাধ্যতামূলকভাবে সংরক্ষিত তহবিলে রাখতে হয়?

৫%

১০%

15%

২০%

৫%

১০%

15%

২০%

4.

স্টক এক্সচেঞ্জ সর্ব প্রথম কোন শহরে প্রতিষ্ঠিত হয়?

Manchester

Bristol

London

Liverpool

Manchester

Bristol

London

Liverpool

5.

বাংরাদেশে প্রচলিত ১৯৯১ সালের প্রাটেন্ট ও ডিজাইন আইন অনুযায়ী প্যাটেন্ট সনদ কত বছর পযন্ত কার্যকর?

১৪ বছর

১৫ বছর

১৬ বছর

১৭ বছর

১৪ বছর

১৫ বছর

১৬ বছর

১৭ বছর

6.

A private limited company :

Can sell shares to general public for accumulating capital

Can start operation only after getting Certificate of incorporation.

Requires Certificate of Commencement

Reqires 2/3 of its directors to retire from Board of Directors by rotation.

Can sell shares to general public for accumulating capital

Can start operation only after getting Certificate of incorporation.

Requires Certificate of Commencement

Reqires 2/3 of its directors to retire from Board of Directors by rotation.

7.

which of the followings is a statutory corporation?

Pubali Bank Ltd.

Bangladesh Bank

Bangladesh Railway

BRTC

Pubali Bank Ltd.

Bangladesh Bank

Bangladesh Railway

BRTC

8.

what would be the effect of Central Bank's security purchase from open market?

Money supply would decrease

Money supply would increase

Purchasing power of people would decrease

None of these

Money supply would decrease

Money supply would increase

Purchasing power of people would decrease

None of these

9.

who can be a partner of a partnership firm?

Institute of Association

Person of sound mind

Government employee

Both B and C

Institute of Association

Person of sound mind

Government employee

Both B and C

10.

A company wishes to pay out all available profits as dividends net profit is TA. 26,600 . There are 20,000 Preference shares of TA. I each with dividend at a rate of 8% and 50,000 Ordinary shares of TA. I each . Tk.5,000 is to be transferred to General Reserve. What Ordinary dividends are to be paid , in perc

60 percent

40 percent

20 Percent

10 Percent

60 percent

40 percent

20 Percent

10 Percent

11.

The meeting that a company must arrange within 6 months from starting its operation for its shareholders' is called:

Annual General Meeting

Committee Meeting

Statutory Meeting

Board Meeting

Annual General Meeting

Committee Meeting

Statutory Meeting

Board Meeting

12.

A method wherein omitted information is determined in the first place and by using this information net income of loss is ascertained is known as:

Nominal Method

Cash Method

conversion Method

Net Profit Method

Nominal Method

Cash Method

conversion Method

Net Profit Method

13.

which of the followings transaction have NO affect on stockholders equity?

Purchase of land on credit

Dividends to stockholders

Net loss

Investment in cash by stockholders

Purchase of land on credit

Dividends to stockholders

Net loss

Investment in cash by stockholders

14.

The amount or property received by a non-profit organization as stated by the will of a deceased person is commonly referred to as:

Donation

Honorarium

Legacy

Endowment

Donation

Honorarium

Legacy

Endowment

15.

What is used as the constitution of the company ?

prospectus

Memorandum of Association

Articles of Association

Certificate of Incorporation

prospectus

Memorandum of Association

Articles of Association

Certificate of Incorporation

16.

What is called birth certificate of the company?

prospectus

Certificate of commencement

Articles of Association

Certificate of Incorporation

prospectus

Certificate of commencement

Articles of Association

Certificate of Incorporation

17.

which of the following characteristics should exist to recognize a business as a partnership ?

The business needs to be registered with the Registrar of companies

There needs to be co-ownership a business and intention to share profit

The owners should have written an agrecment to conduct business as partners

The business n'eeds to have more than one woner

The business needs to be registered with the Registrar of companies

There needs to be co-ownership a business and intention to share profit

The owners should have written an agrecment to conduct business as partners

The business n'eeds to have more than one woner

18.

Milo has the year- end balances as follows Account receivables TA/ 5000 . Supplies TA. 12,000 Equipment's TA. 18,000 Accounts payable TA. 17,000 and Owner's available at year-end Given the account balances listed. the balance in the cash account should be:

TA.25,000

TA.95,000

TA.43,000

can't be setermined

TA.25,000

TA.95,000

TA.43,000

can't be setermined

19.

Posting the transactions in bookkeeping means:

Making the second entry of a double entry transaction

Entering items in a cash book

Making the first entry of a double entry transaction

Something other than these

Making the second entry of a double entry transaction

Entering items in a cash book

Making the first entry of a double entry transaction

Something other than these

20.

Which of the following statements best describes the purpose of financial accounting in a limited liability company?

Assist in the day -to day management

Ensure that the business pays -correct dividend

Enable business to py correct amount of tax

Help direction discharge their obligations to shareholder.

Assist in the day -to day management

Ensure that the business pays -correct dividend

Enable business to py correct amount of tax

Help direction discharge their obligations to shareholder.