প্রশ্নঃ 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 :
Debit sales, credit Y Ltd Taka 3000
Debit Y Ltd, credit sales Taka 3000
Debit Y Ltd cash, credit sales Taka 3000
Debit Y Ltd, Credit stock Taka 3000
প্রশ্নঃ 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?
The rent of the factory in which products are made
The salaries of the production supervisor
A royalty paid to the holder of a patent after each item is produced
The cost of the glue used to attach labels to the products
Be included under financing activities
Be included under investing activities
Be included under returns on investments and servicing of fineance
Be included under net cash flow from operations
The current level of profitability
The future level of profitability
The investment potential
The liquidity in the short term
The level of activity at which the business operates most economically
The level of activity at which the business makes neither a profit nor a loss
The fixed costs are lowest
The variable cost per unit is minimized
Profit does not alter capital
profit reduces capital
Capital can only come from profit
Profit increses capital
Assets - Capital = Liabilities
Liabilities+Capital = Assets
Assets-Liabilities = Capital
Shows the financial position of a business
It is a special account
Shows all the entries in the books
It is a list of balances on the books
Excess of sales over cost of goods sold
Cost of goods sold+opening inventroy
Sales less purchases
net profit less expenses of the period
প্রশ্নঃ 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 :
penicillin : injection
plants : deforestation
lava : eruption
yeast : fermentation
প্রশ্নঃ 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)
ব্যাখাঃ Bacteria ( জীবাণু) ব্যবহৃত হয় decomposition (পচন) করতে , একই ভাবে yeast ( গাজলা বিশেষ) ব্যবহৃত হয় fermentation ( গাজাইবার প্রক্রিয়া) এর জন্য।
defeat : loser
peak : climber
rescue : danger
election : contestant
প্রশ্নঃ 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)
ব্যাখাঃ Pilgrim অর্থাৎ তীর্থযাত্রীরা shrine অর্থাৎ পবিত্র স্থান ভ্রমন করে, তেমনি climber অর্থাৎ পর্বত আরোহী peak অর্থাৎ চূড়ায় ভ্রমন করে।
unhappiness : annihilation
incompetence : skill
furgality : elegance
disorder : disarray
প্রশ্নঃ 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)
ব্যাখাঃ Anarchy অর্থাৎ বিশৃঙ্খলা এবং order অর্থাৎ শৃঙ্খলা একে অন্যের বীপরিত। তেমনি incompetence মানে অদক্ষতা এবং skill মানে দক্ষতা একে অন্যের বিপরীত।
wicked : turpitude
buoyant : sparkle
ethics : amoral
generous : altruism
প্রশ্নঃ 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)
ব্যাখাঃ Hope এবং disheartened মানে যথাক্রমে আশা এবং আশাভাঙ্গা। তেমনি ethics এবং amoral মানে যথাক্রমে ভালো ব্যবহারের নিয়ম এবং খারাপ ব্যবহার।
symphony : composer
environment : ecologist
science : scientist
telescope : astronomer
While the operator was making the machine ready the fire alarm goes off.
The operator was making the machine ready, the fire alarm went off.
While the operator making the machine ready, the fire alarm went off.
While the operator was making the machine ready, the fire alarm went off
The best way for an IT expert to protoect data is to periodically back it in a pre-formatted disc.
The best way for an IT expert to protect data is if it is quickly backed in a pre-formatted disc.
The best way for an IT expert to protect data is for it to be backed periodically in a pre-formatted disc.
The best way for an IT expert ot protect data is to have them periodically backed in a pre-formatted disc.
Bikash, along with his team members, have proposed the renovation of the entire premise.
Bikash, along with his team members, has proposed the renovaiton of the entire premises.
Bikash and along with his team members has proposed the renovation fo the entire premises.
Bikash with along his team members has proposed the renovation of the entire premises.
The working condition of a bank is much better than that of areal estate company.
The working condition of a bank is more better than a real estate company.
The owrking condition of a bank is much more better than that of a real estate company.
The working condition of a bank is best of all the real estate company.
teemed / casually
swarmed / desperately
desolate / hurriedly
abouned / languidly
tarnished / intact
destroyed / intact
damaged / impaired
impugned / unclear
expensive / steep
wrecked / high
artistic / pedestrain
refurbished / low
tiers / dither
reform / concede
ranks / absolve
echelons / acknowledge