1 . LIABILITY

• A. Property
• B. Treasure
• C. Debt
• D. Assets

Answer: Option D

Explanation:

2 . In each of the following questions, choose the word opposite in meaning to the given word : LIABILITY

• A. Treasure
• B. Debt
• C. Assets
• D. Property

Answer: Option C

Explanation:

3 . 'Unbudgeted liability ' শব্দের বাংলা পরিভাষা কোনটি?

• A. অবাজেট দায় -দেনা
• B. বাজেটহীন সম্পদ
• C. বাজেট বিবেচনা
• D. বাজেট বহির্ভূত দায়

Answer: Option D

Explanation:

4 . Liability for bill discounted is a -

• A. Current liability
• B. Contingent liability
• C. Fixed liability
• D. Not a liability

Answer: Option B

Explanation:

5 . Liability-side of the balance-sheet comprises:

• A. Capital and reserve
• B. Long-term liabilities
• C. Current liabilities
• D. All of above

Answer: Option D

Explanation:

6 . Choose the opposite word in meaning to the word Liability

• A. Property
• B. Treasure
• C. Debt
• D. Assets

Answer: Option D

Explanation:

7 . Which one the following is not currect liability?

• A. Bonds payable
• B. Accounts Payable
• C. Notes Payable
• D. Tax Payable

Answer: Option A

Explanation:

8 . Which of the following is a Contingent Liability?

• A. Proposed Dividend
• B. Calls in Advance
• C. Provision for Bad Debts
• D. Liabilities Under Pending Law Suit

Answer: Option D

Explanation:

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

• A. Assist in the day -to day management
• B. Ensure that the business pays -correct dividend
• C. Enable business to py correct amount of tax
• D. Help direction discharge their obligations to shareholder

Answer: Option A

Explanation:

10 . Which one of the following is not a Current Liability?

• A. Bonds payable
• B. Accounts Payable
• C. Notes Payable
• D. Tax Payable
• D. None of these

Answer: Option A

Explanation:

11 . Bangladesh has recently taken over the debt liability of which country?

• A. Sri Lanka
• B. Nepal
• C. Bhutan
• D. Sudan

Answer: Option D

Explanation:

12 . ২০২৩ সালে কোম্পানির সম্পদ ৭০,০০০ টাকা কমেছে এবং দায় ১,০০,০০০ কমেছে। কোম্পানির মালিকানা স্বত্ব কত? (In 2023, asset of the company decreased Tk. 70,000 and liability decreased Tk.1,00,000. What will be the owner's equityn)

• A. ৩০,০০০ টাকা বাড়বে (Tk. 30,000 increase)
• B. ৩০,০০০ টাকা কমবে (Tk.30,000 decrease)
• C. ১,৩০,০০০ টাকা কমবে (Tk. 1,30,000 decrease)
• D. ১,৩০,০০০ টাকা বাড়বে (Tk. 1,30,000 increase)

Answer: Option A

Explanation:

13 . মুন কোম্পানির ৯৪,৫০০ টাকা নিট চলতি মূলধন রয়েছে এবং অনুপাত ৫:২। চলতি দায় কত? (Moon company's net current capital is Tk. 94,500 and ratio is 5:2. What is the amount of current liability?)

• A. Tk. 63,000
• B. Tk. 94,000
• C. Tk. 84,705
• D. Tk. 27,000

Answer: Option A

Explanation: