তিতাস গ্যাস ট্রান্সমিশন অ্যান্ড ডিস্ট্রিবিউশন কোম্পানি লি এর সহকারী ব্যবস্থাপক অ্যাকাউন্টস

51. In MS Office package, which of the following is a series of recorded commands to automate a task?

• ক. Auditing
• খ. Outlining
• গ. Macro
• ঘ. Status Bar

52. Computer keyboard is also known as -

• ক. Function Board
• খ. Control Board
• গ. Console
• ঘ. Option Board

53. In MS Word, which of the following function keys activates the spell checking?

• ক. F7
• খ. F9
• গ. F11
• ঘ. Shift + F7

54. Which of the following companies launched world's first smartphone?

• ক. Samsung
• খ. Apple
• গ. Blackberry
• ঘ. IBM

55. Which of the following is not a step in the accounting processs?

• ক. Identification
• খ. Verfication
• গ. Recording
• ঘ. Communication

56. Which one of the following is not a derivative?

• ক. Option
• খ. Futures
• গ. Swap
• ঘ. All of these are dervatives

57. The - principle dictates that efforts (expenses) be matched with accomplishments (revenues)

• ক. matching
• খ. revenue recogniton
• গ. Cost
• ঘ. periodicity

58. Internal users of accounting information include all of the following except :

• ক. production supervisors
• খ. marketing managers
• গ. company officers
• ঘ. creditors

59. Which one of the following is not a capital budgeting technique?

• ক. CAPM
• খ. Payback
• গ. period
• ঘ. IRRNPV

60. Selling expenses include all of the following except :

• ক. Advertising expense
• খ. Insurance expense
• গ. Store salaries expense
• ঘ. Freight-out

61. Effective interest rate and nominal interest rate will be the same when interest is compounded -

• ক. Monthly
• খ. Quarterly
• গ. Half yearly
• ঘ. Yearly

62. In the balance sheet current account is usually listed -

• ক. by liquidity
• খ. by importance
• গ. by enduranceal
• ঘ. phabetically

63. If Sales Revenue is Tk. 400, Cost of goods sold is Tk. 310 and operating expense is Tk. 60 then the Gross Profit is?

• ক. Tk. 30
• খ. Tk. 90
• গ. Tk. 340
• ঘ. Tk. 400

64. The maximum number of partners in a partnership business is -

• ক. 5
• খ. 10
• গ. 14
• ঘ. 21

65. Depreciation is a process of -

• ক. Asset recognition
• খ. Cash accumulation
• গ. Cost allocation
• ঘ. Appraisal

66. Which one of the following is an example of the indirect tax?

• ক. Income tax
• খ. Customos Duty
• গ. Excise Duty
• ঘ. VAT

67. Which one of the following accounts is shown in the Income Statement?

• ক. Cash
• খ. Accounts Payable
• গ. Land
• ঘ. Depreciation

68. Who provides the guarantee for selling the IPO shares?

• ক. Underwriter
• খ. Stock Exchange
• গ. Investor
• ঘ. Director

69. If Total Sales is Tk. 8,00,000 . Profit Margin is 20% on Sales and Average Investory is 1,00,000 then which of the following is the Inventory Turnover Ratio?

• ক. 6.4
• খ. 6
• গ. 8
• ঘ. 7.4

70. Which one of the following is not a current liability?

• ক. Bonds Payable
• খ. Accounts Payable
• গ. Notes Payable
• ঘ. Tax Payable

71. If Net Sales is Tk 1,20,000. Net Profit is Tk. 48,000 and Average Asset is Tk. 1,50,000 then which of the following is the Net Profit Margin?

• ক. 40%
• খ. 50%
• গ. 55%
• ঘ. 60%

72. Which one of the following is a Intangible Asset?

• ক. Copyright
• খ. Cash
• গ. Inventory
• ঘ. Securities

73. Which one of the following assets is not depreciated?

• ক. Car
• খ. House
• গ. Computer
• ঘ. Land

74. Which one of the following best describes 'Accumulated Depreciation?

• ক. Asset
• খ. Expense
• গ. Contra Asset
• ঘ. Liability