তথ্য প্রযুক্তি
১.
Which one of the following is not an example of internet browser?
ক Explorer
খ Opera
গ Android
ঘ Firefox
ঙ None of these
২.
Which of the following is the extension for a file in Microsoft Power Point 2007?
ক .ppt
খ .ppt7
গ .pptx
ঘ .pptx7
ঙ None of these
সাধারণ জ্ঞান
৩.
In which country will the ICC World Twenty 20 Cup 2014 be held?
ক Australia
খ Bangladesh
গ India
ঘ West Indies
ঙ None of these
৪.
Which of the following films won the best picture award in the Oscars 2013?
ক Life of Pi
খ Argo
গ Lincolin
ঘ Sky fall
ঙ None of these
৫.
Which of the following pictures was depicted in the first postage stamp of Bangladesh after the Liberation war in 1971?
ক Water Lilly flower
খ Jackfruit
গ Royal Bangal Tiger
ঘ Martyr Monument
ঙ None of these
৬.
On which of the following days the "World Environment Day" is observed?
ক 5th June
খ 1st June
গ 25th May
ঘ 1st April
ঙ None of these
৭.
In which of the following countries the game "Chess' was originated?
ক China
খ Japan
গ Russia
ঘ India
ঙ None of these
৮.
Which of the following countries was first to acknowledge the women's right to vote?
ক new Zealand
খ India
গ Nederland
ঘ Australia
ঙ None of these
৯.
Which of the following is the newest country in the world?
ক East Timor
খ Armenia
গ South Sudan
ঘ Palestine
ঙ None of these
১০.
Which of the following countries is known as the "Tiger on a Bicycle"?
ক Vietnam
খ Male
গ Ruanda
ঘ Venezuela
ঙ None of these
১১.
Which of the following is the number one constituency in the national Parliament of Bangladesh?
ক Kishoreganj
খ Cox'sbazar
গ Panchagarh
ঘ Dhaka
ঙ None of these
১২.
What is the size (closest one) of the proposed budget for the fiscal year 2013-14 in Bangladesh?
ক Tk 1.97 Billion
খ Tk 2.00 Trillion
গ Tk 2.01 Billion
ঘ Tk 2.23 Trillion
ঙ None of these
১৩.
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 :
ক Taka 6800
খ Taka 6200
গ Taka 7800
ঘ Taka 7000
ঙ None these
১৪.
Gross profit is
ক Excess of sales over cost of goods sold
খ Cost of goods sold+opening inventroy
গ Sales less purchases
ঘ net profit less expenses of the period
ঙ None of these
১৫.
Which of the following best describes a trial balance?
ক Shows the financial position of a business
খ It is a special account
গ Shows all the entries in the books
ঘ It is a list of balances on the books
ঙ None of these
১৬.
Which of the following best describes a trial balance?
ক Assets - Capital = Liabilities
খ Liabilities+Capital = Assets
গ Liabilities+Assets=Capital
ঘ Assets-Liabilities = Capital
ঙ None of these
১৭.
Which of the following is correct?
ক Profit does not alter capital
খ profit reduces capital
গ Capital can only come from profit
ঘ Profit increses capital
ঙ None of these
১৮.
The break-even point is that at which :
ক The level of activity at which the business operates most economically
খ The level of activity at which the business makes neither a profit nor a loss
গ The fixed costs are lowest
ঘ The variable cost per unit is minimized
ঙ None of these
১৯.
The current ratio is an indicator of which following characteristic of an organization?
ক The current level of profitability
খ The future level of profitability
গ The investment potential
ঘ The liquidity in the short term
ঙ None of these
২০.
In a cash flow statement the payment of a perference dividentd will :
ক Be included under financing activities
খ Be included under investing activities
গ Be included under returns on investments and servicing of fineance
ঘ Be included under net cash flow from operations
ঙ None of these
২১.
Direct expenses are those which can be identified with particular products. Which of the following items is a direct cost?
ক The rent of the factory in which products are made
খ The salaries of the production supervisor
গ A royalty paid to the holder of a patent after each item is produced
ঘ The cost of the glue used to attach labels to the products
ঙ None of these
২২.
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?
ক Debit sales, credit Y Ltd Taka 3000
খ Debit Y Ltd, credit sales Taka 3000
গ Debit Y Ltd cash, credit sales Taka 3000
ঘ Debit Y Ltd, Credit stock Taka 3000
ঙ None of these
২৩.
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 :
ক Taka 285
খ Taka 280
গ Taka 260
ঘ Taka 275
ঙ None of these
গণিত
২৪.
A man rows at 6 km/hr in still water and 4.5km/hr against current. His rate along the current is :
ক 9.5 km/hr
খ 7.5 km/hr
গ 7 km/hr
ঘ 5.25 km/hr
ঙ None of these
২৫.
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%?
ক 7
খ 9.25
গ 9
ঘ 10.5
ঙ None of these
২৬.
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?
ক Tk 2.50
খ Tk 2.25
গ Tk 2
ঘ Tk 2.30
ঙ None of these
২৭.
By walking at 3/4 of his usual speed, a man reaches his office 20 minutes later than usual. His usual time is :
ক 30 minutes
খ 75 minutes
গ 45 minutes
ঘ 60 minutes
ঙ None of these
২৮.
What is the angle between the hour and minute hand of clock when it is 12.20 pm by the clock?
ক 100০
খ 90০
গ 110০
ঘ 80০
ঙ None of these
২৯.
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?
ক Tk 1040
খ Tk 2560
গ Tk 1600
ঘ tk 3120
ঙ None of these
৩০.
The average of 5 consecutive numbers is n. If the next two numbers are also included, the average will :
ক increase by 1.5
খ increase by 1
গ remain the same
ঘ increase by 2
ঙ None of these
৩১.
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?
ক Tk 150
খ Tk. 75
গ Tk. 225
ঘ Tk. 200
ঙ None of these
৩২.
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?
ক Taka 4000
খ Taka 4900
গ Taka 7400
ঘ Taka 7500
ঙ None of these
English
৩৩.
Identification of correct spelling?
ক colloquail
খ Colloquial
গ coloquiall
ঘ Colloqueil
ঙ Colloquiail
৩৪.
Identification of correct spelling?
ক Bludgion
খ Bludigeon
গ Bludgeon
ঘ Bludgeaon
ঙ Bludegeon
৩৫.
Identification of correct spelling?
ক Infathomable
খ Infathommable
গ Unfathomable
ঘ Unfathoumable
ঙ Ufathomabel
৩৬.
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 -------
ক deprived / polarity
খ full / circumstantialities
গ bereft / theatricality
ঘ devoid / neutrality
ঙ composed / adversity
৩৭.
.
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.
ক glory / rejecting
খ liability / accepting
গ undoing / supplementing
ঘ downfall / considering
ঙ None of this
৩৮.
In the upper ------ of the company's management, most that it is has grown too big.
ক tiers / dither
খ reform / concede
গ ranks / absolve
ঘ echelons / acknowledge
ঙ None of these
৩৯.
Although the buildings and streets of this small beach town appear -------, the property values are quite -------.
ক expensive / steep
খ wrecked / high
গ artistic / pedestrain
ঘ refurbished / low
ঙ None of these
৪০.
The chairperson's reputation, though ----- by false allegations of corruption, appeared from the ordeal -------.
ক tarnished / intact
খ destroyed / intact
গ damaged / impaired
ঘ impugned / unclear
ঙ None of these
৪১.
The street ----- with frantic people all rushing ----- to reach their destinations.
ক teemed / casually
খ swarmed / desperately
গ desolate / hurriedly
ঘ abouned / languidly
ঙ None of these
৪২.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক The working condition of a bank is much better than that of areal estate company.
খ The working condition of a bank is more better than a real estate company.
গ The owrking condition of a bank is much more better than that of a real estate company.
ঘ The working condition of a bank is best of all the real estate company.
ঙ None of these
৪৩.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক Bikash, along with his team members, have proposed the renovation of the entire premise.
খ Bikash, along with his team members, has proposed the renovaiton of the entire premises.
গ Bikash and along with his team members has proposed the renovation fo the entire premises.
ঘ Bikash with along his team members has proposed the renovation of the entire premises.
ঙ None of these
৪৪.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক The best way for an IT expert to protoect data is to periodically back it in a pre-formatted disc.
খ The best way for an IT expert to protect data is if it is quickly backed in a pre-formatted disc.
গ The best way for an IT expert to protect data is for it to be backed periodically in a pre-formatted disc.
ঘ The best way for an IT expert to protect data is to have them periodically backed in a pre-formatted disc.
ঙ None of these
৪৫.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক While the operator was making the machine ready the fire alarm goes off.
খ The operator was making the machine ready, the fire alarm went off.
গ While the operator making the machine ready, the fire alarm went off.
ঘ While the operator was making the machine ready, the fire alarm went off
ঙ None of these
৪৬.
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)
ক symphony : composer
খ environment : ecologist
গ science : scientist
ঘ telescope : astronomer
ঙ None of these
৪৭.
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)
ক wicked : turpitude
খ buoyant : sparkle
গ ethics : amoral
ঘ generous : altruism
ঙ None of these
৪৮.
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)
ক unhappiness : annihilation
খ incompetence : skill
গ furgality : elegance
ঘ disorder : disarray
ঙ None of these
৪৯.
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)
ক defeat : loser
খ peak : climber
গ rescue : danger
ঘ election : contestant
ঙ None of these
৫০.
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)
ক penicillin : injection
খ plants : deforestation
গ lava : eruption
ঘ yeast : fermentation
ঙ None of these
বাংলা
৫১.
পুঁথি সাহিত্যের প্রাচীনতম লেখক কে?
ক দৌলত কাজী
খ আমীর হামজা
গ ফকির গরিবুল্লাহ
ঘ আলাওল
ঙ কোনটিই নয়
৫২.
কোন দুটি স্বরের মিলিত ধ্বনিতে ‘ক্ষ’ ধ্বনি সৃষ্টি হয়?
ক খ এবং য়
খ ক এবং শ
গ খ এবং ষ
ঘ ক এবং ষ
ঙ কোনটিই নয়
৫৩.
’অজগর বৃত্তি’ বাগধারাটির অর্থ কি?
ক লোভী
খ আলসেমি
গ অপদার্থ
ঘ প্রচন্ড গরম
ঙ কোনটিই নয়
৫৪.
কোনটি বহুব্রীহি সমাস?
ক সহোদর
খ সুপুরুষ
গ সাদাকালো
ঘ চৌরাস্তা
ঙ কোনটিই নয়
৫৫.
’আমি যাব তবে কাল যাব’ এটি কোন শ্রেণীর বাক্য?
ক সরল বাক্য
খ জটিল বাক্য
গ যৌগিক বাক্য
ঘ ব্যাস বাক্য
ঙ কোনটিই নয়
৫৬.
'অমরা’ শব্দের অর্থ কি?
ক স্বর্গ
খ জীবন্মৃত
গ চিরজীবী
ঘ বনবাস
ঙ কোনটিই নয়
১.
পুঁথি সাহিত্যের প্রাচীনতম লেখক কে?
ক দৌলত কাজী
খ আমীর হামজা
গ ফকির গরিবুল্লাহ
ঘ আলাওল
ঙ কোনটিই নয়
২.
কোন দুটি স্বরের মিলিত ধ্বনিতে ‘ক্ষ’ ধ্বনি সৃষ্টি হয়?
ক খ এবং য়
খ ক এবং শ
গ খ এবং ষ
ঘ ক এবং ষ
ঙ কোনটিই নয়
৩.
’অজগর বৃত্তি’ বাগধারাটির অর্থ কি?
ক লোভী
খ আলসেমি
গ অপদার্থ
ঘ প্রচন্ড গরম
ঙ কোনটিই নয়
৪.
কোনটি বহুব্রীহি সমাস?
ক সহোদর
খ সুপুরুষ
গ সাদাকালো
ঘ চৌরাস্তা
ঙ কোনটিই নয়
৫.
’আমি যাব তবে কাল যাব’ এটি কোন শ্রেণীর বাক্য?
ক সরল বাক্য
খ জটিল বাক্য
গ যৌগিক বাক্য
ঘ ব্যাস বাক্য
ঙ কোনটিই নয়
৬.
'অমরা’ শব্দের অর্থ কি?
ক স্বর্গ
খ জীবন্মৃত
গ চিরজীবী
ঘ বনবাস
ঙ কোনটিই নয়
১.
Identification of correct spelling?
ক colloquail
খ Colloquial
গ coloquiall
ঘ Colloqueil
ঙ Colloquiail
২.
Identification of correct spelling?
ক Bludgion
খ Bludigeon
গ Bludgeon
ঘ Bludgeaon
ঙ Bludegeon
৩.
Identification of correct spelling?
ক Infathomable
খ Infathommable
গ Unfathomable
ঘ Unfathoumable
ঙ Ufathomabel
৪.
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 -------
ক deprived / polarity
খ full / circumstantialities
গ bereft / theatricality
ঘ devoid / neutrality
ঙ composed / adversity
৫.
.
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.
ক glory / rejecting
খ liability / accepting
গ undoing / supplementing
ঘ downfall / considering
ঙ None of this
৬.
In the upper ------ of the company's management, most that it is has grown too big.
ক tiers / dither
খ reform / concede
গ ranks / absolve
ঘ echelons / acknowledge
ঙ None of these
৭.
Although the buildings and streets of this small beach town appear -------, the property values are quite -------.
ক expensive / steep
খ wrecked / high
গ artistic / pedestrain
ঘ refurbished / low
ঙ None of these
৮.
The chairperson's reputation, though ----- by false allegations of corruption, appeared from the ordeal -------.
ক tarnished / intact
খ destroyed / intact
গ damaged / impaired
ঘ impugned / unclear
ঙ None of these
৯.
The street ----- with frantic people all rushing ----- to reach their destinations.
ক teemed / casually
খ swarmed / desperately
গ desolate / hurriedly
ঘ abouned / languidly
ঙ None of these
১০.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক The working condition of a bank is much better than that of areal estate company.
খ The working condition of a bank is more better than a real estate company.
গ The owrking condition of a bank is much more better than that of a real estate company.
ঘ The working condition of a bank is best of all the real estate company.
ঙ None of these
১১.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক Bikash, along with his team members, have proposed the renovation of the entire premise.
খ Bikash, along with his team members, has proposed the renovaiton of the entire premises.
গ Bikash and along with his team members has proposed the renovation fo the entire premises.
ঘ Bikash with along his team members has proposed the renovation of the entire premises.
ঙ None of these
১২.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক The best way for an IT expert to protoect data is to periodically back it in a pre-formatted disc.
খ The best way for an IT expert to protect data is if it is quickly backed in a pre-formatted disc.
গ The best way for an IT expert to protect data is for it to be backed periodically in a pre-formatted disc.
ঘ The best way for an IT expert to protect data is to have them periodically backed in a pre-formatted disc.
ঙ None of these
১৩.
Identify the correct sentence from the four sentences given below. If none of them are are correct choose option "E"
ক While the operator was making the machine ready the fire alarm goes off.
খ The operator was making the machine ready, the fire alarm went off.
গ While the operator making the machine ready, the fire alarm went off.
ঘ While the operator was making the machine ready, the fire alarm went off
ঙ None of these
১৪.
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)
ক symphony : composer
খ environment : ecologist
গ science : scientist
ঘ telescope : astronomer
ঙ None of these
১৫.
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)
ক wicked : turpitude
খ buoyant : sparkle
গ ethics : amoral
ঘ generous : altruism
ঙ None of these
১৬.
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)
ক unhappiness : annihilation
খ incompetence : skill
গ furgality : elegance
ঘ disorder : disarray
ঙ None of these
১৭.
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)
ক defeat : loser
খ peak : climber
গ rescue : danger
ঘ election : contestant
ঙ None of these
১৮.
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)
ক penicillin : injection
খ plants : deforestation
গ lava : eruption
ঘ yeast : fermentation
ঙ None of these
১.
A man rows at 6 km/hr in still water and 4.5km/hr against current. His rate along the current is :
ক 9.5 km/hr
খ 7.5 km/hr
গ 7 km/hr
ঘ 5.25 km/hr
ঙ None of these
২.
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%?
ক 7
খ 9.25
গ 9
ঘ 10.5
ঙ None of these
৩.
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?
ক Tk 2.50
খ Tk 2.25
গ Tk 2
ঘ Tk 2.30
ঙ None of these
৪.
By walking at 3/4 of his usual speed, a man reaches his office 20 minutes later than usual. His usual time is :
ক 30 minutes
খ 75 minutes
গ 45 minutes
ঘ 60 minutes
ঙ None of these
৫.
What is the angle between the hour and minute hand of clock when it is 12.20 pm by the clock?
ক 100০
খ 90০
গ 110০
ঘ 80০
ঙ None of these
৬.
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?
ক Tk 1040
খ Tk 2560
গ Tk 1600
ঘ tk 3120
ঙ None of these
৭.
The average of 5 consecutive numbers is n. If the next two numbers are also included, the average will :
ক increase by 1.5
খ increase by 1
গ remain the same
ঘ increase by 2
ঙ None of these
৮.
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?
ক Tk 150
খ Tk. 75
গ Tk. 225
ঘ Tk. 200
ঙ None of these
৯.
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?
ক Taka 4000
খ Taka 4900
গ Taka 7400
ঘ Taka 7500
ঙ None of these
১.
Which one of the following is not an example of internet browser?
ক Explorer
খ Opera
গ Android
ঘ Firefox
ঙ None of these
২.
Which of the following is the extension for a file in Microsoft Power Point 2007?
ক .ppt
খ .ppt7
গ .pptx
ঘ .pptx7
ঙ None of these
১.
In which country will the ICC World Twenty 20 Cup 2014 be held?
ক Australia
খ Bangladesh
গ India
ঘ West Indies
ঙ None of these
২.
Which of the following films won the best picture award in the Oscars 2013?
ক Life of Pi
খ Argo
গ Lincolin
ঘ Sky fall
ঙ None of these
৩.
Which of the following pictures was depicted in the first postage stamp of Bangladesh after the Liberation war in 1971?
ক Water Lilly flower
খ Jackfruit
গ Royal Bangal Tiger
ঘ Martyr Monument
ঙ None of these
৪.
On which of the following days the "World Environment Day" is observed?
ক 5th June
খ 1st June
গ 25th May
ঘ 1st April
ঙ None of these
৫.
In which of the following countries the game "Chess' was originated?
ক China
খ Japan
গ Russia
ঘ India
ঙ None of these
৬.
Which of the following countries was first to acknowledge the women's right to vote?
ক new Zealand
খ India
গ Nederland
ঘ Australia
ঙ None of these
৭.
Which of the following is the newest country in the world?
ক East Timor
খ Armenia
গ South Sudan
ঘ Palestine
ঙ None of these
৮.
Which of the following countries is known as the "Tiger on a Bicycle"?
ক Vietnam
খ Male
গ Ruanda
ঘ Venezuela
ঙ None of these
৯.
Which of the following is the number one constituency in the national Parliament of Bangladesh?
ক Kishoreganj
খ Cox'sbazar
গ Panchagarh
ঘ Dhaka
ঙ None of these
১০.
What is the size (closest one) of the proposed budget for the fiscal year 2013-14 in Bangladesh?
ক Tk 1.97 Billion
খ Tk 2.00 Trillion
গ Tk 2.01 Billion
ঘ Tk 2.23 Trillion
ঙ None of these
১১.
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 :
ক Taka 6800
খ Taka 6200
গ Taka 7800
ঘ Taka 7000
ঙ None these
১২.
Gross profit is
ক Excess of sales over cost of goods sold
খ Cost of goods sold+opening inventroy
গ Sales less purchases
ঘ net profit less expenses of the period
ঙ None of these
১৩.
Which of the following best describes a trial balance?
ক Shows the financial position of a business
খ It is a special account
গ Shows all the entries in the books
ঘ It is a list of balances on the books
ঙ None of these
১৪.
Which of the following best describes a trial balance?
ক Assets - Capital = Liabilities
খ Liabilities+Capital = Assets
গ Liabilities+Assets=Capital
ঘ Assets-Liabilities = Capital
ঙ None of these
১৫.
Which of the following is correct?
ক Profit does not alter capital
খ profit reduces capital
গ Capital can only come from profit
ঘ Profit increses capital
ঙ None of these
১৬.
The break-even point is that at which :
ক The level of activity at which the business operates most economically
খ The level of activity at which the business makes neither a profit nor a loss
গ The fixed costs are lowest
ঘ The variable cost per unit is minimized
ঙ None of these
১৭.
The current ratio is an indicator of which following characteristic of an organization?
ক The current level of profitability
খ The future level of profitability
গ The investment potential
ঘ The liquidity in the short term
ঙ None of these
১৮.
In a cash flow statement the payment of a perference dividentd will :
ক Be included under financing activities
খ Be included under investing activities
গ Be included under returns on investments and servicing of fineance
ঘ Be included under net cash flow from operations
ঙ None of these
১৯.
Direct expenses are those which can be identified with particular products. Which of the following items is a direct cost?
ক The rent of the factory in which products are made
খ The salaries of the production supervisor
গ A royalty paid to the holder of a patent after each item is produced
ঘ The cost of the glue used to attach labels to the products
ঙ None of these
২০.
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?
ক Debit sales, credit Y Ltd Taka 3000
খ Debit Y Ltd, credit sales Taka 3000
গ Debit Y Ltd cash, credit sales Taka 3000
ঘ Debit Y Ltd, Credit stock Taka 3000
ঙ None of these
২১.
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 :
ক Taka 285
খ Taka 280
গ Taka 260
ঘ Taka 275
ঙ None of these
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