তথ্য প্রযুক্তি

1. Which one of the following is not an example of internet browser?

a. Explorer
b. Opera
c. Android
d. Firefox
e. None of these
তথ্য প্রযুক্তি

2. Which of the following is the extension for a file in Microsoft Power Point 2007?

a. .ppt
b. .ppt7
c. .pptx
d. .pptx7
e. None of these
তথ্য প্রযুক্তি

সাধারণ জ্ঞান

3. In which country will the ICC World Twenty 20 Cup 2014 be held?

a. Australia
b. Bangladesh
c. India
d. West Indies
e. None of these
সাধারণ জ্ঞান

4. Which of the following films won the best picture award in the Oscars 2013?

a. Life of Pi
b. Argo
c. Lincolin
d. Sky fall
e. None of these
সাধারণ জ্ঞান

5. Which of the following pictures was depicted in the first postage stamp of Bangladesh after the Liberation war in 1971?

a. Water Lilly flower
b. Jackfruit
c. Royal Bangal Tiger
d. Martyr Monument
e. None of these
সাধারণ জ্ঞান

6. On which of the following days the "World Environment Day" is observed?

a. 5th June
b. 1st June
c. 25th May
d. 1st April
e. None of these
সাধারণ জ্ঞান

7. In which of the following countries the game "Chess' was originated?

a. China
b. Japan
c. Russia
d. India
e. None of these
সাধারণ জ্ঞান

8. Which of the following countries was first to acknowledge the women's right to vote?

a. new Zealand
b. India
c. Nederland
d. Australia
e. None of these
সাধারণ জ্ঞান

9. Which of the following is the newest country in the world?

a. East Timor
b. Armenia
c. South Sudan
d. Palestine
e. None of these
সাধারণ জ্ঞান

10. Which of the following countries is known as the "Tiger on a Bicycle"?

a. Vietnam
b. Male
c. Ruanda
d. Venezuela
e. None of these
সাধারণ জ্ঞান

11. Which of the following is the number one constituency in the national Parliament of Bangladesh?

a. Kishoreganj
b. Cox'sbazar
c. Panchagarh
d. Dhaka
e. None of these
সাধারণ জ্ঞান

12. What is the size (closest one) of the proposed budget for the fiscal year 2013-14 in Bangladesh?

a. Tk 1.97 Billion
b. Tk 2.00 Trillion
c. Tk 2.01 Billion
d. Tk 2.23 Trillion
e. None of these
সাধারণ জ্ঞান

13. Given figures showing : Sales Taka 8,200, Opening inventory Taka 1,300, Closing inventory Taka 900, Purchases Taka 6+,400, Carriage inwards Taka 200, the cost of goods sold figure is :

a. Taka 6800
b. Taka 6200
c. Taka 7800
d. Taka 7000
e. None these
সাধারণ জ্ঞান

14. Gross profit is

a. Excess of sales over cost of goods sold
b. Cost of goods sold+opening inventroy
c. Sales less purchases
d. net profit less expenses of the period
e. None of these
সাধারণ জ্ঞান

15. Which of the following best describes a trial balance?

a. Shows the financial position of a business
b. It is a special account
c. Shows all the entries in the books
d. It is a list of balances on the books
e. None of these
সাধারণ জ্ঞান

16. Which of the following best describes a trial balance?

a. Assets - Capital = Liabilities
b. Liabilities+Capital = Assets
c. Liabilities+Assets=Capital
d. Assets-Liabilities = Capital
e. None of these
সাধারণ জ্ঞান

17. Which of the following is correct?

a. Profit does not alter capital
b. profit reduces capital
c. Capital can only come from profit
d. Profit increses capital
e. None of these
সাধারণ জ্ঞান

18. The break-even point is that at which :

a. The level of activity at which the business operates most economically
b. The level of activity at which the business makes neither a profit nor a loss
c. The fixed costs are lowest
d. The variable cost per unit is minimized
e. None of these
সাধারণ জ্ঞান

19. The current ratio is an indicator of which following characteristic of an organization?

a. The current level of profitability
b. The future level of profitability
c. The investment potential
d. The liquidity in the short term
e. None of these
সাধারণ জ্ঞান

20. In a cash flow statement the payment of a perference dividentd will :

a. Be included under financing activities
b. Be included under investing activities
c. Be included under returns on investments and servicing of fineance
d. Be included under net cash flow from operations
e. None of these
সাধারণ জ্ঞান

21. Direct expenses are those which can be identified with particular products. Which of the following items is a direct cost?

a. The rent of the factory in which products are made
b. The salaries of the production supervisor
c. A royalty paid to the holder of a patent after each item is produced
d. The cost of the glue used to attach labels to the products
e. None of these
সাধারণ জ্ঞান

22. X Ltd sells goods on credit to Y Ltd for Taka 3000. Which of the following accounting entries correctly records in X's book of this transaction?

a. Debit sales, credit Y Ltd Taka 3000
b. Debit Y Ltd, credit sales Taka 3000
c. Debit Y Ltd cash, credit sales Taka 3000
d. Debit Y Ltd, Credit stock Taka 3000
e. None of these
সাধারণ জ্ঞান

23. Given a purchases invoice showing five items of Taka 80 each, less trade discount of 25 percent and cash discount of 5 percent, if paid within the credit period, your cheque would be made out for :

a. Taka 285
b. Taka 280
c. Taka 260
d. Taka 275
e. None of these
সাধারণ জ্ঞান

গণিত

24. A man rows at 6 km/hr in still water and 4.5km/hr against current. His rate along the current is :

a. 9.5 km/hr
b. 7.5 km/hr
c. 7 km/hr
d. 5.25 km/hr
e. None of these
গণিত

25. A man lends Tk 10000 in four parts. If he gets 8% on tk 2000, 7.5% on Tk 4000 and 8.5% on Tk 1400, what percent must he get for the remainder, if the average interest is 8.13%?

a. 7
b. 9.25
c. 9
d. 10.5
e. None of these
গণিত

26. A reduction of 21% in the price of pulse enables a person to by 10.5 kg more for Tk. 100. How much is reduced per kg of pulse?

a. Tk 2.50
b. Tk 2.25
c. Tk 2
d. Tk 2.30
e. None of these
গণিত

27. By walking at 3/4 of his usual speed, a man reaches his office 20 minutes later than usual. His usual time is :

a. 30 minutes
b. 75 minutes
c. 45 minutes
d. 60 minutes
e. None of these
গণিত

28. What is the angle between the hour and minute hand of clock when it is 12.20 pm by the clock?

a. 100০
b. 90০
c. 110০
d. 80০
e. None of these
গণিত

29. 1 year ago the ratio between A's and B's sakary was 3:4. Rations of their individual salaries between last year's and this year's salaries are 4:5 & 2:3 respectively. At present the total of their salary is Tk. 4160. How much is the salary of A now?

a. Tk 1040
b. Tk 2560
c. Tk 1600
d. tk 3120
e. None of these
গণিত

30. The average of 5 consecutive numbers is n. If the next two numbers are also included, the average will :

a. increase by 1.5
b. increase by 1
c. remain the same
d. increase by 2
e. None of these
গণিত

31. A can do a piece of work in 10 days. While B alone can do it in 15 days. They work together for 5 days and the rest of the work is done by C in 2 days. If they get Tk 450 for the whole work, how much money C should get from the whole?

a. Tk 150
b. Tk. 75
c. Tk. 225
d. Tk. 200
e. None of these
গণিত

32. A company owns some land and buildings for which the following details are relevant : Cost of land Taka 50,000; cost of building Taka 100,000, estimated life of building 20 years, estimated residual value of building Taka 2000; estimated residual value of land Taka 50,000. The company uses the straight line depreciation method. Which is the correct annual depreciation charge for this asset?

a. Taka 4000
b. Taka 4900
c. Taka 7400
d. Taka 7500
e. None of these
গণিত

English

33. Identification of correct spelling?

a. colloquail
b. Colloquial
c. coloquiall
d. Colloqueil
e. Colloquiail
English

34. Identification of correct spelling?

a. Bludgion
b. Bludigeon
c. Bludgeon
d. Bludgeaon
e. Bludegeon
English

35. Identification of correct spelling?

a. Infathomable
b. Infathommable
c. Unfathomable
d. Unfathoumable
e. Ufathomabel
English

36. Melodramas, which presented strak opposition between innocence and criminality, virtue and corruption, good and evil, were popular precisely because they offered the audience a world ------ of -------

a. deprived / polarity
b. full / circumstantialities
c. bereft / theatricality
d. devoid / neutrality
e. composed / adversity
English

37. . The simplicity of the theory, its main attraction, is also its ------; for only by ---- the assumptions of the theory it is possible to explain the most recentobsrvatins made by researchers.

a. glory / rejecting
b. liability / accepting
c. undoing / supplementing
d. downfall / considering
e. None of this
English

38. In the upper ------ of the company's management, most that it is has grown too big.

a. tiers / dither
b. reform / concede
c. ranks / absolve
d. echelons / acknowledge
e. None of these
English

39. Although the buildings and streets of this small beach town appear -------, the property values are quite -------.

a. expensive / steep
b. wrecked / high
c. artistic / pedestrain
d. refurbished / low
e. None of these
English

40. The chairperson's reputation, though ----- by false allegations of corruption, appeared from the ordeal -------.

a. tarnished / intact
b. destroyed / intact
c. damaged / impaired
d. impugned / unclear
e. None of these
English

41. The street ----- with frantic people all rushing ----- to reach their destinations.

a. teemed / casually
b. swarmed / desperately
c. desolate / hurriedly
d. abouned / languidly
e. None of these
English

42. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. The working condition of a bank is much better than that of areal estate company.
b. The working condition of a bank is more better than a real estate company.
c. The owrking condition of a bank is much more better than that of a real estate company.
d. The working condition of a bank is best of all the real estate company.
e. None of these
English

43. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. Bikash, along with his team members, have proposed the renovation of the entire premise.
b. Bikash, along with his team members, has proposed the renovaiton of the entire premises.
c. Bikash and along with his team members has proposed the renovation fo the entire premises.
d. Bikash with along his team members has proposed the renovation of the entire premises.
e. None of these
English

44. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. The best way for an IT expert to protoect data is to periodically back it in a pre-formatted disc.
b. The best way for an IT expert to protect data is if it is quickly backed in a pre-formatted disc.
c. The best way for an IT expert to protect data is for it to be backed periodically in a pre-formatted disc.
d. The best way for an IT expert to protect data is to have them periodically backed in a pre-formatted disc.
e. None of these
English

45. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. While the operator was making the machine ready the fire alarm goes off.
b. The operator was making the machine ready, the fire alarm went off.
c. While the operator making the machine ready, the fire alarm went off.
d. While the operator was making the machine ready, the fire alarm went off
e. None of these
English

46. BABY : MOTHER (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. symphony : composer
b. environment : ecologist
c. science : scientist
d. telescope : astronomer
e. None of these
English

47. HOPE : DISHEARTENED (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. wicked : turpitude
b. buoyant : sparkle
c. ethics : amoral
d. generous : altruism
e. None of these
English

48. ANARCHY : ORDER (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. unhappiness : annihilation
b. incompetence : skill
c. furgality : elegance
d. disorder : disarray
e. None of these
English

49. SHRINE : PILGRIM (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. defeat : loser
b. peak : climber
c. rescue : danger
d. election : contestant
e. None of these
English

50. BACTERIA : DECOMPOSITION (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. penicillin : injection
b. plants : deforestation
c. lava : eruption
d. yeast : fermentation
e. None of these
English

বাংলা

51. পুঁথি সাহিত্যের প্রাচীনতম লেখক কে?

a. দৌলত কাজী
b. আমীর হামজা
c. ফকির গরিবুল্লাহ
d. আলাওল
e. কোনটিই নয়
বাংলা

52. কোন দুটি স্বরের মিলিত ধ্বনিতে ‘ক্ষ’ ধ্বনি সৃষ্টি হয়?

a. খ এবং য়
b. ক এবং শ
c. খ এবং ষ
d. ক এবং ষ
e. কোনটিই নয়
বাংলা

53. ’অজগর বৃত্তি’ বাগধারাটির অর্থ কি?

a. লোভী
b. আলসেমি
c. অপদার্থ
d. প্রচন্ড গরম
e. কোনটিই নয়
বাংলা

54. কোনটি বহুব্রীহি সমাস?

a. সহোদর
b. সুপুরুষ
c. সাদাকালো
d. চৌরাস্তা
e. কোনটিই নয়
বাংলা

55. ’আমি যাব তবে কাল যাব’ এটি কোন শ্রেণীর বাক্য?

a. সরল বাক্য
b. জটিল বাক্য
c. যৌগিক বাক্য
d. ব্যাস বাক্য
e. কোনটিই নয়
বাংলা

56. 'অমরা’ শব্দের অর্থ কি?

a. স্বর্গ
b. জীবন্মৃত
c. চিরজীবী
d. বনবাস
e. কোনটিই নয়
বাংলা

বাংলা

1. পুঁথি সাহিত্যের প্রাচীনতম লেখক কে?

a. দৌলত কাজী
b. আমীর হামজা
c. ফকির গরিবুল্লাহ
d. আলাওল
e. কোনটিই নয়
বাংলা

2. কোন দুটি স্বরের মিলিত ধ্বনিতে ‘ক্ষ’ ধ্বনি সৃষ্টি হয়?

a. খ এবং য়
b. ক এবং শ
c. খ এবং ষ
d. ক এবং ষ
e. কোনটিই নয়
বাংলা

3. ’অজগর বৃত্তি’ বাগধারাটির অর্থ কি?

a. লোভী
b. আলসেমি
c. অপদার্থ
d. প্রচন্ড গরম
e. কোনটিই নয়
বাংলা

4. কোনটি বহুব্রীহি সমাস?

a. সহোদর
b. সুপুরুষ
c. সাদাকালো
d. চৌরাস্তা
e. কোনটিই নয়
বাংলা

5. ’আমি যাব তবে কাল যাব’ এটি কোন শ্রেণীর বাক্য?

a. সরল বাক্য
b. জটিল বাক্য
c. যৌগিক বাক্য
d. ব্যাস বাক্য
e. কোনটিই নয়
বাংলা

6. 'অমরা’ শব্দের অর্থ কি?

a. স্বর্গ
b. জীবন্মৃত
c. চিরজীবী
d. বনবাস
e. কোনটিই নয়
বাংলা

English

1. Identification of correct spelling?

a. colloquail
b. Colloquial
c. coloquiall
d. Colloqueil
e. Colloquiail
English

2. Identification of correct spelling?

a. Bludgion
b. Bludigeon
c. Bludgeon
d. Bludgeaon
e. Bludegeon
English

3. Identification of correct spelling?

a. Infathomable
b. Infathommable
c. Unfathomable
d. Unfathoumable
e. Ufathomabel
English

4. Melodramas, which presented strak opposition between innocence and criminality, virtue and corruption, good and evil, were popular precisely because they offered the audience a world ------ of -------

a. deprived / polarity
b. full / circumstantialities
c. bereft / theatricality
d. devoid / neutrality
e. composed / adversity
English

5. . The simplicity of the theory, its main attraction, is also its ------; for only by ---- the assumptions of the theory it is possible to explain the most recentobsrvatins made by researchers.

a. glory / rejecting
b. liability / accepting
c. undoing / supplementing
d. downfall / considering
e. None of this
English

6. In the upper ------ of the company's management, most that it is has grown too big.

a. tiers / dither
b. reform / concede
c. ranks / absolve
d. echelons / acknowledge
e. None of these
English

7. Although the buildings and streets of this small beach town appear -------, the property values are quite -------.

a. expensive / steep
b. wrecked / high
c. artistic / pedestrain
d. refurbished / low
e. None of these
English

8. The chairperson's reputation, though ----- by false allegations of corruption, appeared from the ordeal -------.

a. tarnished / intact
b. destroyed / intact
c. damaged / impaired
d. impugned / unclear
e. None of these
English

9. The street ----- with frantic people all rushing ----- to reach their destinations.

a. teemed / casually
b. swarmed / desperately
c. desolate / hurriedly
d. abouned / languidly
e. None of these
English

10. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. The working condition of a bank is much better than that of areal estate company.
b. The working condition of a bank is more better than a real estate company.
c. The owrking condition of a bank is much more better than that of a real estate company.
d. The working condition of a bank is best of all the real estate company.
e. None of these
English

11. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. Bikash, along with his team members, have proposed the renovation of the entire premise.
b. Bikash, along with his team members, has proposed the renovaiton of the entire premises.
c. Bikash and along with his team members has proposed the renovation fo the entire premises.
d. Bikash with along his team members has proposed the renovation of the entire premises.
e. None of these
English

12. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. The best way for an IT expert to protoect data is to periodically back it in a pre-formatted disc.
b. The best way for an IT expert to protect data is if it is quickly backed in a pre-formatted disc.
c. The best way for an IT expert to protect data is for it to be backed periodically in a pre-formatted disc.
d. The best way for an IT expert to protect data is to have them periodically backed in a pre-formatted disc.
e. None of these
English

13. Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"

a. While the operator was making the machine ready the fire alarm goes off.
b. The operator was making the machine ready, the fire alarm went off.
c. While the operator making the machine ready, the fire alarm went off.
d. While the operator was making the machine ready, the fire alarm went off
e. None of these
English

14. BABY : MOTHER (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. symphony : composer
b. environment : ecologist
c. science : scientist
d. telescope : astronomer
e. None of these
English

15. HOPE : DISHEARTENED (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. wicked : turpitude
b. buoyant : sparkle
c. ethics : amoral
d. generous : altruism
e. None of these
English

16. ANARCHY : ORDER (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. unhappiness : annihilation
b. incompetence : skill
c. furgality : elegance
d. disorder : disarray
e. None of these
English

17. SHRINE : PILGRIM (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. defeat : loser
b. peak : climber
c. rescue : danger
d. election : contestant
e. None of these
English

18. BACTERIA : DECOMPOSITION (For each question. choose the pair that best expresses the relationship similar to the One expressed by the pair in the capital letters)

a. penicillin : injection
b. plants : deforestation
c. lava : eruption
d. yeast : fermentation
e. None of these
English

গণিত

1. A man rows at 6 km/hr in still water and 4.5km/hr against current. His rate along the current is :

a. 9.5 km/hr
b. 7.5 km/hr
c. 7 km/hr
d. 5.25 km/hr
e. None of these
গণিত

2. A man lends Tk 10000 in four parts. If he gets 8% on tk 2000, 7.5% on Tk 4000 and 8.5% on Tk 1400, what percent must he get for the remainder, if the average interest is 8.13%?

a. 7
b. 9.25
c. 9
d. 10.5
e. None of these
গণিত

3. A reduction of 21% in the price of pulse enables a person to by 10.5 kg more for Tk. 100. How much is reduced per kg of pulse?

a. Tk 2.50
b. Tk 2.25
c. Tk 2
d. Tk 2.30
e. None of these
গণিত

4. By walking at 3/4 of his usual speed, a man reaches his office 20 minutes later than usual. His usual time is :

a. 30 minutes
b. 75 minutes
c. 45 minutes
d. 60 minutes
e. None of these
গণিত

5. What is the angle between the hour and minute hand of clock when it is 12.20 pm by the clock?

a. 100০
b. 90০
c. 110০
d. 80০
e. None of these
গণিত

6. 1 year ago the ratio between A's and B's sakary was 3:4. Rations of their individual salaries between last year's and this year's salaries are 4:5 & 2:3 respectively. At present the total of their salary is Tk. 4160. How much is the salary of A now?

a. Tk 1040
b. Tk 2560
c. Tk 1600
d. tk 3120
e. None of these
গণিত

7. The average of 5 consecutive numbers is n. If the next two numbers are also included, the average will :

a. increase by 1.5
b. increase by 1
c. remain the same
d. increase by 2
e. None of these
গণিত

8. A can do a piece of work in 10 days. While B alone can do it in 15 days. They work together for 5 days and the rest of the work is done by C in 2 days. If they get Tk 450 for the whole work, how much money C should get from the whole?

a. Tk 150
b. Tk. 75
c. Tk. 225
d. Tk. 200
e. None of these
গণিত

9. A company owns some land and buildings for which the following details are relevant : Cost of land Taka 50,000; cost of building Taka 100,000, estimated life of building 20 years, estimated residual value of building Taka 2000; estimated residual value of land Taka 50,000. The company uses the straight line depreciation method. Which is the correct annual depreciation charge for this asset?

a. Taka 4000
b. Taka 4900
c. Taka 7400
d. Taka 7500
e. None of these
গণিত

তথ্য প্রযুক্তি

1. Which one of the following is not an example of internet browser?

a. Explorer
b. Opera
c. Android
d. Firefox
e. None of these
তথ্য প্রযুক্তি

2. Which of the following is the extension for a file in Microsoft Power Point 2007?

a. .ppt
b. .ppt7
c. .pptx
d. .pptx7
e. None of these
তথ্য প্রযুক্তি

সাধারণ জ্ঞান

1. In which country will the ICC World Twenty 20 Cup 2014 be held?

a. Australia
b. Bangladesh
c. India
d. West Indies
e. None of these
সাধারণ জ্ঞান

2. Which of the following films won the best picture award in the Oscars 2013?

a. Life of Pi
b. Argo
c. Lincolin
d. Sky fall
e. None of these
সাধারণ জ্ঞান

3. Which of the following pictures was depicted in the first postage stamp of Bangladesh after the Liberation war in 1971?

a. Water Lilly flower
b. Jackfruit
c. Royal Bangal Tiger
d. Martyr Monument
e. None of these
সাধারণ জ্ঞান

4. On which of the following days the "World Environment Day" is observed?

a. 5th June
b. 1st June
c. 25th May
d. 1st April
e. None of these
সাধারণ জ্ঞান

5. In which of the following countries the game "Chess' was originated?

a. China
b. Japan
c. Russia
d. India
e. None of these
সাধারণ জ্ঞান

6. Which of the following countries was first to acknowledge the women's right to vote?

a. new Zealand
b. India
c. Nederland
d. Australia
e. None of these
সাধারণ জ্ঞান

7. Which of the following is the newest country in the world?

a. East Timor
b. Armenia
c. South Sudan
d. Palestine
e. None of these
সাধারণ জ্ঞান

8. Which of the following countries is known as the "Tiger on a Bicycle"?

a. Vietnam
b. Male
c. Ruanda
d. Venezuela
e. None of these
সাধারণ জ্ঞান

9. Which of the following is the number one constituency in the national Parliament of Bangladesh?

a. Kishoreganj
b. Cox'sbazar
c. Panchagarh
d. Dhaka
e. None of these
সাধারণ জ্ঞান

10. What is the size (closest one) of the proposed budget for the fiscal year 2013-14 in Bangladesh?

a. Tk 1.97 Billion
b. Tk 2.00 Trillion
c. Tk 2.01 Billion
d. Tk 2.23 Trillion
e. None of these
সাধারণ জ্ঞান

11. Given figures showing : Sales Taka 8,200, Opening inventory Taka 1,300, Closing inventory Taka 900, Purchases Taka 6+,400, Carriage inwards Taka 200, the cost of goods sold figure is :

a. Taka 6800
b. Taka 6200
c. Taka 7800
d. Taka 7000
e. None these
সাধারণ জ্ঞান

12. Gross profit is

a. Excess of sales over cost of goods sold
b. Cost of goods sold+opening inventroy
c. Sales less purchases
d. net profit less expenses of the period
e. None of these
সাধারণ জ্ঞান

13. Which of the following best describes a trial balance?

a. Shows the financial position of a business
b. It is a special account
c. Shows all the entries in the books
d. It is a list of balances on the books
e. None of these
সাধারণ জ্ঞান

14. Which of the following best describes a trial balance?

a. Assets - Capital = Liabilities
b. Liabilities+Capital = Assets
c. Liabilities+Assets=Capital
d. Assets-Liabilities = Capital
e. None of these
সাধারণ জ্ঞান

15. Which of the following is correct?

a. Profit does not alter capital
b. profit reduces capital
c. Capital can only come from profit
d. Profit increses capital
e. None of these
সাধারণ জ্ঞান

16. The break-even point is that at which :

a. The level of activity at which the business operates most economically
b. The level of activity at which the business makes neither a profit nor a loss
c. The fixed costs are lowest
d. The variable cost per unit is minimized
e. None of these
সাধারণ জ্ঞান

17. The current ratio is an indicator of which following characteristic of an organization?

a. The current level of profitability
b. The future level of profitability
c. The investment potential
d. The liquidity in the short term
e. None of these
সাধারণ জ্ঞান

18. In a cash flow statement the payment of a perference dividentd will :

a. Be included under financing activities
b. Be included under investing activities
c. Be included under returns on investments and servicing of fineance
d. Be included under net cash flow from operations
e. None of these
সাধারণ জ্ঞান

19. Direct expenses are those which can be identified with particular products. Which of the following items is a direct cost?

a. The rent of the factory in which products are made
b. The salaries of the production supervisor
c. A royalty paid to the holder of a patent after each item is produced
d. The cost of the glue used to attach labels to the products
e. None of these
সাধারণ জ্ঞান

20. X Ltd sells goods on credit to Y Ltd for Taka 3000. Which of the following accounting entries correctly records in X's book of this transaction?

a. Debit sales, credit Y Ltd Taka 3000
b. Debit Y Ltd, credit sales Taka 3000
c. Debit Y Ltd cash, credit sales Taka 3000
d. Debit Y Ltd, Credit stock Taka 3000
e. None of these
সাধারণ জ্ঞান

21. Given a purchases invoice showing five items of Taka 80 each, less trade discount of 25 percent and cash discount of 5 percent, if paid within the credit period, your cheque would be made out for :

a. Taka 285
b. Taka 280
c. Taka 260
d. Taka 275
e. None of these
সাধারণ জ্ঞান