Accounting-MCQ-21.03.2020 1

G.C.E (A/L) Accounting Page 1

juk; 12 – fzf;fPL gFjp I - gapw;rp tpdhf;fs;

01. fzf;fPl;bd; mbg;gil Nehf;fkhf miktJ.

1) nghUshjhur; nraw;ghLfspd; ngWNgWfis mwpjy;.

2) kdpj> ngsjPf tsq;fis fl;Lg;gLj;jTk; njhopw;gLj;jTk; cjTjy;.

3) tzpfr; nrhj;Jf;fisg; ghJfhj;Jf;nfhs;sy;.

4) tsq;fspd; xJf;fPL njhlh;ghd rhpahd jPh;khdnkLj;jiy Nkw;nfhs;sy;.

5) jPh;khdnkLj;jYf;fhd jfty;fis ghtidahsh;fSf;F toq;Fjy;.

02. fzf;Fg; gjptpaiy Nkw;nfhs;gth; ……………….. vd miof;fg;gLth;.

1) fzf;fhsh; 2) fzf;fha;thsh; 3) Kfhikahsh;

4) fzf;Fg; gjpthsh; 5) ,af;Fdh;

03. gpd;tUtdtw;Ws; fpuaf; fzf;fPl;Lj; jftyhf miktJ.

1) epWtd tpw;gidg; ngWkjp 100>000 &ghthFk;.

2) epWtd tUlhe;j thlifg; ngWkjp 150>000 &ghthFk;.

3) epWtd nkhj;j ,yhg tPjk; 30%

4) epWtd Njwpa ,yhg tPjk; 60%

5) cw;gj;jpg; nghUspd; myFf;fhd fpuak; &gh 200

04. fzf;fPl;by; mf;fiwAs;s ntspafg; gad;ghl;lhsh;fis kl;Lk; nfhz;l njhFjp.

1) Nghl;b epWtdk;> Kfhikahsh;> gzpahsh;

2) vjph;fhy KjyPl;lhsh;> Nghl;b epWtdq;fs;> njhopw;rq;fk;

3) ,af;Fdh;fs;> Efh;Nthh;> njhopw;rq;fk;

4) Nghl;b epWtdk;> njhopw;rq;fk;> Kfhikahsh;

5) epfo;fhy KjyPl;lhsh;> Kfhikahsh;> gzpahsh;

05. jPh;khdnkLj;jYf;fhd jfty;fis ghtidahsh;fSf;F toq;Fjy; vd;gJ.

1) fzf;fPlhFk; 2) fzf;fPl;Lj; njhopw;ghlhFk; 3) fzf;fPl;bd; gbKiwahFk;

4) fzf;fPl;bd; mbg;gil Nehf;fkhFk; 5) Nkw;$wpa ahTk;

06. fzf;fPl;bd; mbg;gil Nehf;fkhf miktJ gpd;tUtdtw;Ws; vJ?

1) nfhLf;fy; thq;fy;fis fzf;Ffspy; gjpT nra;jy;

2) jPh;khdnkLj;jYf;fhd jfty;fis ghtidahsh;fSf;F toq;Fjy;

3) ,yhgel;l epiyik> epjp epiyikfis mwpe;Jnfhs;sy;

4) cl;fl;rpapdUf;F Njitahd jfty;fis toq;Fjy;

5) gjpT nra;j nfhLf;fy; thq;fy;fis tifg;gLj;jy;

07. fzf;fPl;bd; mbg;gilj; njhopw;ghlhf fUjf;$baJ.

1) tifg;gLj;jYk; nghopg;ghf;fYk; 2) jfty;fis toq;Fjy;

3) jpul;lYk; njhlh;ghlYk; 4) jpul;lYk; gjptplYk; 5) gjptplYk; fzf;fha;Tk;

08. ,aw;ifr; #oy; fhuzpahf miktJ.

1) nghUspd; tpiykl;lk; 2) kdpjtsg; gad;ghL FiwT

3) Efh;Nthh; Rit khw;wk; 4) fhyepiy khw;wk; 5) nghUshjhuf; nfhs;if khw;wk;

09. epjpf; fzf;fPl;bd; mbg;gil Nehf;fk;.

1) fzf;Fg; Gj;jfq;fspy; vy;yhf; nfhLf;fy; thq;fy;fisAk; gjpT nra;jy;.

2) jPh;khdk; vLg;gjw;fhd jfty;fis ghtidahsh;fSf;F toq;Fjy;.

3) epWtdnkhd;Wf;F epjpf;$w;Wf;fspD}lhf epjpg; ngWNgWfis epjpahz;L Kbtpy;

toq;Fjy;.

4) KfhikahsUf;F tpgukhd fpuag; gFg;gha;it toq;Fjy;.

5) cw;gj;jpf; fpuaj;ij tiuaiw nra;jy;


10. njhopy;rhh; El;gr; #oy; fhuzpahf miktJ.

1) Efh;Nthhpd; tpUg;G ntWg;G 2) gq;Flikr; rl;lk; 3) epy eLf;fk;

4) #whtsp mopT el;lk; 5) ,ae;jpu ngWkhdj;Nja;T fzpg;gPl;L Kiw

11. jftypd; kpf Kf;fpakhd Kjw;ju gz;ghf miktJ.

1) epiwTilik 2) fhye;jtwhik 3) nghUj;jkhd jd;ik

4) xg;gplf;$ba jd;ik 4) rhpghh;f;ff;$ba jd;ik

12. jfty; xd;wpd; gz;Gfs; my;yhjJ.

1) nghUj;jkhdJ 2) ek;gfj;jd;ik 3) xg;gplf;$ba jd;ik

4) vspjhfg; Ghpe;Jnfhs;sy; 5) vz;fzpj hPjpahf ntspg;gLjy;

13. gpd;tUtdtw;Ws; msTrhuhj jftyhf fUjf;$baJ.

1) njhopyhsh; tanjy;iy 40 ,w;Fl;gl;lJ.

2) epWtd tUlhe;j tpw;gid 50>00>000 &ghthFk;.

3) epWtd njhopyhsh; vz;zpf;if 35 MFk;.

4) njhopyhsh;fSf;F rk;gskhf khjk; 25>000 &gh nrYj;jg;gLfpd;wJ.

5) epWtdk; ghJfhg;ghd #oypYk; mjw;fhd miktpl trjpfSlDk; fhzg;gLfpd;wJ.

14. tzpf myF vd;gJ.

1) fzf;fPLk; fzf;Fg; gjptpaYk; 2) egh; fzf;F eghpy; fzf;F

3) ngausTf; fzf;F> nka;f;fzf;F 4) tUkhdf; fzf;F> nrytpdf; fzf;F

5) jdpegh;> mur epWtdk;> ehL> rdr%f epiyak;

15. epjp mwpf;iffspd; njhFjp.

1) fhNrL> ghPl;irkPjp> nfhs;tdT ehNsL

2) epjpepiyikf;$w;W> fhRg;gha;r;ry; $w;W> nghJg;NgNuL

3) tUkhdf;$w;W> ghPl;ir kPjp> nghJg;NgNuL

4) tUkhdf;$w;W> ghPl;irkPjp> epjpepiyikf;$w;W 5) ,it midj;Jk; my;y

16. fzf;fPl;L cs;sPLfshf fUjg;glf;$bait.

1) epjp mwpf;if 2) epjpepiyikf;$w;W 3) tUkhdf;$w;W

4) nfhLf;fy; thq;fy; 5) fhRg;gha;r;ry; $w;W

17. fzf;fPl;Lr; rkd;ghl;bid fl;bnaOg;Gtjpy; njhlh;GgLk; kpf Kf;fpakhd vz;zf;fU.

1) $h;e;jkjp vz;zf;fU 2) fpua vz;zf;fU 3) jdpkdpj vz;zf;fU

4) ,izj;jy; vz;zf;fU 5) ghJfhg;G vz;zf;fU

18. ghpksk; epWtdk; jdJ tzpfk; rhh;ghf &gh 200>000 tq;fpf;fld; ngw;wJ. ,f; nfhLf;fy;

thq;fy; fhuzkhf mtuJ tzpfj;jpd;>

1) nrhj;Jf;fSk; chpikfSk; mjpfhpf;Fk; 2) nrhj;Jf;fSk; nghWg;Gf;fSk; mjpfhpf;Fk;

3) nrhj;Jf;fs; mjpfhpf;Fk; chpik FiwtilAk;

4) nrhj;Jf;fs; mjpfhpf;Fk; nghWg;Gf;fs; FiwtilAk;

5) chpikfSk; nghWg;Gf;fSk; mjpfhpf;Fk;

19. nghWg;Gg; gf;fj;jpy; kl;Lk; jhf;fj;jpid Vw;gLj;Jk; nfhLf;fy; thq;fy;

1) epWtd fld;gl;Nlhh; tq;fpapy; Neub itg;G

2) fld;nfhLj;NjhUf;F fld;gl;Nlhh; gzk; nrYj;Jjy;

3) tq;fpf;fld; xd;iw epWtdk; ngw;Wf;nfhs;sy;

4) tq;fpf;flid kPl;gjw;F epWtdk; nrYj;jpa fhR

5) tq;fpf;fld; kPl;gjw;F chpikahsh; nrYj;jpa fhR

20. nrhj;Jf;fs; %yjdk; nghWg;Gf;fs; vDk; mbg;gilf; fzf;fPl;Lr; rkd;ghL gpd;tUtdtw;Ws;

vjd; thapyhf ed;F fhl;lg;gLk;.

1) fhNrL 2) tUkhdf;$w;W 3) ghPl;irkPjp

4) epjpepiyikf;$w;W 5) nghJj;jpdNrhp


21. epWtd nkhj;jr; nrhj;Jf;fs; 30>000 &ghthy; mjpfhpf;fg;gLk; NghJ %yjdj; njhif 16>000

&ghthy; mjpfhpj;jhy; nghWg;G vt;tsT njhifahy; mjpfhpf;fg;gLk;.

1) 24>000 &gh 2) 16>000 &gh 3) 30>000 &gh 4) 14>000 &gh 5) 30>000 &gh

22. nrhj;jpYk; %yjdj;jpYk; mjpfhpg;ig Vw;gLj;Jk; nfhLf;fy; thq;fy;.

1) Nkyjpf %yjdkhf jsghlj;ij <LgLj;jy;

2) tq;fpapy; gzj;ij itg;gpypLjy;

3) fld;gl;Nlhhpy; Fwpg;gpl;lsT njhifapid mwtplKbahf;fldhfg; gjptopj;jy;

4) tq;fpapypUe;J gzj;ij kPs vLj;jy;

5) epWtdg; gzj;jpid tq;fpapy; itg;gpypLjy;

23. nghWg;gpy; mjpfhpg;G %yjdj;jpy; Fiwit Vw;gLj;Jk; nfhLf;fy; thq;fy;

1) ruf;fpUg;G flDf;F nfhs;tdT nra;jy;

2) tq;fpf;fld; tl;bahf tq;fp Fwpg;gpl;lsT njhifia jhf;fy; nra;jy;

3) ruf;fpUg;G fhNrhiy nfhLj;J nfhs;tdT nra;jy;

4) ruf;fpUg;G fld;nfhLj;NjhUf;F jpUg;gp mDg;Gjy;

5) chpikahsh; gw;wpa ruf;fpUf;F

24. fzf;fPl;Lr; rkd;ghl;bd; ngWkhdj;ij khw;wkilahj nfhLf;fy; thq;fy;.

1) fld;nfhLj;NjhUf;F fhrpid nrYj;Jjy;

2) fld;nfhLj;NjhUf;F ruf;fpUg;gpid jpUg;gpaDg;Gjy;

3) fld;gl;Nlhh; fld;nfhLj;NjhUf;F gzj;ij nrYj;Jjy;

4) fld;gl;Nlhh; tq;fpapy; gzj;ij itg;gpypLjy;

5) tq;fpf;fldpd; gFjp kPl;G

25. gpd;tUtdtw;Ws; ve;jf; nfhLf;fy; thq;fy; ,Ug;gpdJk; Njepa ,yhgq;fspdJk; ngWkjpapy;

khw;wj;ij Vw;gLj;Jk;.

1) fhg;GWjpf; fl;lzkhf 15>000 &gh nrYj;jg;gl;lJ.

2) 15>000 &gh ngWkjpahd ruf;F 25>000 &ghTf;F tpw;fg;gl;lJ.

3) flDf;F 12>000 &gh ngWkjpahd gz;lq;fs; nfhs;tdT nra;ag;gl;lJ.

4) fhR nrYj;jp 10>000 &gh ngWkjpahd gz;lq;fs; nfhs;tdT nra;ag;gl;lJ.

5) epWtdj;jpypUe;J 5>000 &gh nfhs;tpiyahd gz;lq;fs; fsthlg;gl;Ls;sJ.

26. fhRg; Gj;jfj;jpYs;s fhR epuypy; kPjpia Fiwf;ff;$ba eltbf;ifahf miktJ.

1) tq;fpapypUe;J vLj;j gzk; 2) tq;fpapypl;l gzk;

3) chpikahsh; Nkyjpf %yjdj;ij tq;fpapypLjy; 4) ml;LW nrytpdk;

5) tUkhdk; xd;W ngwNTz;bapUj;jy;

27. gpd;tUtdtw;Ws; vf; nfhLf;fy; thq;fy; nrhj;J> %yjdk; Mfpa ,uz;bd;

ngWkhdj;ijAk; Fiwf;ff;$baJ.

1) tq;fpapypUe;J 12>000 &ghtpid kPs vLj;jy;

2) tq;fpapy; fld;gl;Nlhh; gzj;ij itg;gpypLjy;

3) tq;fpapy; 5>000 &gh gzj;ij itg;gpypLjy;

4) tq;fp epWtdk; rhh;ghf nrytpdk; xd;Wf;F gzj;ij nrYj;Jjy;

5) tq;fpahdJ Fwpg;gpl;l fhyj;jpw;Fhpa tl;bahf Fwpg;gpl;l njhifapid epWtd tq;fpf;

fzf;fpy; Nrh;j;jy;

28. epWtdk; fld;gl;Nlhhplk; ngw;w gzj;ij tq;fpapy; itg;gpypLk; NghJ nrhj;jpy; Vw;gLk;

jhf;fk;.

1) tq;fpkPjp FiwT> fld;gl;Nlhh; FiwT 2) tq;fpkPjp mjpfhpg;G> fld;gl;Nlhh; FiwT

3) fhRkPjp mjpfhpg;G> fld;gl;Nlhh; FiwT 4) ifapUg;G mjpfhpg;G> %yjdj;jpy; FiwT

5) Nkw;$wpa ahTk; gpioahdJ.


29. tzpfnkhd;wpw;fhf tq;fpf;fld; xd;iwg; ngWtjdhy; Vw;gLk; nkhj;j tpisT.

1) nrhj;Jf;fspy; mjpfhpg;G Vw;gly;

2) nghWg;Gf;fspy; mjpfhpg;G Vw;gly;

3) nrhj;Jf;fspYk; nghWg;Gf;fspYk; mjpfhpg;G Vw;gly;

4) tUkhdq;fspYk; nghWg;Gf;fspYk; mjpfhpg;G Vw;gly;

5) nrhj;Jf;fspYk; nghWg;Gf;fspYk; FiwT Vw;gly;

30. Kjy; el;lkpd;wp gzkhf khw;wkilAk; nrhj;Jf;fisf; Fwpg;gJ.

1) jputr; nrhj;J 2) eilKiway;yhj nrhj;J 3) eilKiwr;nrhj;J

4) Njwpa nrhj;J 5) kpjf;Fk; nrhj;J

31. Njwpa nrhj;jhdJ vg;NghJk; rkkhff; fhzg;gLtJ.

1) nrhj;J 2) nghWg;G 3) FWq;fhyf;fld; 4) ePz;lfhyf;fld; 5) chpikahz;ik

32. eilKiway;yhj nrhj;J tiffs; mlq;Fk; njhFjp.

1) epiyahd nrhj;J> ed;kjpg;G> fld;nfhLj;Njhh;

2) KjyPL> tq;fpkPjp> fw;gidr;nrhj;J

3) epjpr;nrhj;J> epiyahd nrhj;J> jputr; nrhj;J

4) epiyahd nrhj;J> mUtr; nrhj;J> KjyPL

5) ed;kjpg;G> fld;gl;Nlhh;> fld;nfhLj;Njhh;

33. eilKiwr;nrhj;ij kl;Lk; nfhz;Ls;s njhFjp.

1) fhRkPjp> fhrhsd; gpizg; gzk;

2) ml;LW nrytpdk;> ngwNtz;ba tUkhdk;

3) ngwNtz;ba tUkhdk;> Kw;nrYj;jpa nryTfs;

4) tq;fpNkyjpfg; gw;W> fhRkPjp

5) Kw;gzkhf ngw;w thlif> ngwNtz;ba thlif

34. eilKiwg; nghWg;gpid kl;Lk; nfhz;Ls;s njhFjp.

1) fhRkPjp> fhrhsd; gpizg;gzk; 2) ml;LW nryTfs;> ngwNtz;ba tUkhdk;

3) ngwNtz;ba tUkhdk;> Kw;nrYj;jpa nryTfs; 4) tq;fpNkyjpfg; gw;W> fhRkPjp

5) Kw;gzkhf ngw;w thlif> ngwNtz;ba thlif

35. tq;fp Nkyjpfg;gw;whdJ>

1) FWq;fhyf;fld; 2) ePz;lfhyf;fld; 3) eilKiway;yhj nrhj;J

4) eilKiwr;nrhj;J 5) mUtr;nrhj;J

36. Ie;njhifapd; $l;Lj;njhifapd; kPJ tpisT vjidAk; Vw;gLj;jhj nfhLf;fy; thq;fiyj;

njhpTnra;f.

1) &gh 1>000 Md njhiff;Ff; flDf;Fg; gz;lq;fisf; nfhs;tdT nra;jy;

2) fld;gl;NlhndhUtd; jdJ fzf;ifj; jPh;g;gjw;F &gh 800 Mfpa njhifiar;

nrYj;Jjy;

3) chpikahsnuhUth; &gh 15>000 Md Nkyjpf %yjdj;ij ,Ljy;

4) flDf;F &gh 3>000 ngWkhdKila cgfuzq;fisf; nfhs;tdT nra;jy;

5) fld;nfhLj;NjhUf;F 5>000 &gh fhNrhiyapid tiue;J nfhLj;jy;

37. ,ul;ilg; gjpTj; jj;Jtj;jpid mwpKfg;gLj;jpath;.

1) Y}fh ngrpNahyp 2) fhzh; 3) tpy;fPd;]; 4) kNw 5) Naha;

38. Jizg; NgNul;bd; gphpTfshtd>

1) tpw;gidg; NgNuL> nfhs;tdTg; NgNuL

2) Ml;Fwpf;Fk; fzf;F> Ml;Fwpahf;fzf;F

3) nka;f; fzf;F> ngausTf; fzf;F

4) Jizg; NgNuL> nghJg; NgNuL

5) tUkhdf; fzf;F> nrytpdf; fzf;F


39. rfy tifahd NgNul;Lf; fzf;FfisAk; cs;slf;FtJ.

1) NgNuL 2) ehNsL 3) %yg;gjpNtL 4) jpdNrhp 5) nghJj;jpdNrhp

40. tpahghu epWtdk; xd;W gzj;jpid nrYj;j Ntz;bath;fis Fwpj;J epw;gJ.

1) tUkjpahsh; 2) thbf;ifahsh; 3) fld;gl;Nlhh; 4) fld;nfhLj;Njhh; 5) vitAky;y

41. tUkhdq;fs;> nrytpdq;fs;> el;lq;fs; vd;gtw;wpd; ngahpy; guhkhpj;J tug;gLk;

fzf;Ffisf; Fwpg;gJ.

1) ngausTf; fzf;F 2) ngaUs; fzf;F 3) ngahpy; fzf;F

4) nka;f; fzf;F 5) ngah;rhh; fzf;F

42. nka;f; fzf;fpidf; nfhz;Ls;s njhFjp.

1) fld;nfhLj;Njhh; fzf;F> fhg;GWjpf; fzf;F> fld;gl;Nlhh; fzf;F

2) thliff; fzf;F> tl;bf; fzf;F> fhg;GWjpf; fzf;F

3) ngwNTz;ba thliff; fzf;F> fhRf; fzf;F> fl;blf; fzf;F

4) Kw;nrYj;jpa kpd;rhuf; fzf;F> KjyPl;Lf; fzf;F> rk;gsf; fzf;F

5) fhRf; fzf;F> fhg;GWjpf; fzf;F> kpd;rhuf; fzf;F

43. nrytpdf; fzf;fpid kl;Lk; nfhz;l njhFjp.

1) thiff; fzf;F> kpd;rhuf; fzf;F> fhg;GWjpf; fl;Lg;gzf; fzf;F

2) kpd;rhu itg;Gg; gzf; fzf;F> tl;bf; fzf;F> thliff; fzf;F

3) ,iwthp fzf;F. ,af;Fdh; fl;lzf; fzf;F> rpy;yiwr; nryTf; fzf;F

4) tpsk;guf; fzf;F> kpd;rhuf; fzf;F> ed;kjpg;Gf; fzf;F

5) KjyPl;Lf; fzf;F> ngw;wfopTf; fzf;F> ngw;w thliff; fzf;F

44. ,ul;ilg; gjpTj; jj;Jtk; vd;gJ Fwpg;gJ.

1) Xh; nfhLf;fy; thq;fyhdJ vg; gf;fj;jpyhtJ ,uz;L gjpTfs; ,lg;gly; Ntz;Lk;.

2) Xh; nfhLf;fy; thq;fYf;F tuTg; gjpTf;F rkkhd nryTg; gjpT ,lg;gly; Ntz;Lk;.

3) Xh; nfhLf;fy; thq;fYf;F ,uz;L gjpT ,lg;gly; Ntz;Lk; vd;gjid fhl;Lk;

4) Xh; nfhLf;fy; thq;fYf;F tuTg; gjpTf;F rkkhd nryTg; gjpT xd;W ,lg;gly;

Ntz;Lk; vd;gjid fhl;Lk;

5) Xh; nfhLf;fy; thq;fyhdJ ,UtH; fzf;fpYk; gjpag;gly; Ntz;Lk; vd;gJ.

45. NgNul;Lf; fzf;fpd; rhpahd tifg;gLj;jy;

1) tUkhdf; fzf;F> nrytpdf; fzf;F 2) nka;f; fzf;F> NgusTf; fzf;F

3) ngaUs; fzf;F> ngausTf; fzf;F 4) Ml;Fwpf;Fk; fzf;F> Ml;Fwpahf; fzf;F

5) nrhj;Jf; fzf;f> nghWg;Gf; fzf;F

46. nka;f; fzf;fpidf; nfhz;Ls;s njhFjp

1) kpd;rhuf; fzf;F. tpsk;guf; fzf;F. fhRf; fzf;F

2) ngw;wthliff; fzf;F> ngw;wtl;bf; fzf;F. tpw;gidf; fzf;F

3) kpd;rhuf; fl;Lg;gzf; fzf;F> fhRf; fzf;F> ngwNtz;ba thliff; fzf;F

4) fhRf; fzf;F> fhg;GWjpf; fzf;F> kpd;rhuf; fl;lzf; fzf;F

5) tq;fpf; fzf;F> tq;fpf;$ypf; fzf;F> kpd;rhuf; fzf;F

47. tuT kPjpiaf; nfhz;Ls;s fzf;Ffs;.

1) thliff; fzf;F> jsghlf; fzf;F> fhRf; fzf;F

2) ngw;w fopTf; fzf;F> jsghlf; fzf;F> tq;fpf; fzf;F

3) ngw;w thliff; fzf;F> Nkhl;lhh;f; fzf;F> tpw;gidf; fzf;F

4) kpd;rhuf; fzf;F> KjyPl;Lf; fzf;F> KjyPl;L tUkhdf; fzf;F

5) ngw;w juFf; fzf;F> tq;fpf;fl;lzf; fzf;F> Nkhl;lhh; fzf;F


48. nryT kPjpiaf; nfhz;Ls;s fzf;Ffs;.

1) KjyPl;Lf; fzf;F> fhRf; fzf;F> tq;fpf; fzf;F

2) ngw;w tl;bf; fzf;F> ngw;w gq;fpyhgf; fzf;F> tpw;gid ehNsL

3) jsghlf; fzf;F> rk;gsf; fzf;F> tq;fpf;fzf;F

4) Nkhl;lhh; fzf;F> kpd;rhuf; fzf;F> gq;fpyhgf; fzf;F

5) nfhLj;j gq;fpyhgf; fzf;F> thliff; fzf;F> tq;fpf;fzf;F

49. nrhj;Jf;fspd; n;jhFjp.

1) Nkhl;lhh;g; ngWkhdj;Nja;Tf; fzf;F> jsghlf; fzf;F

2) tq;fpf;fld; fzf;F> tUkjp cz;bay; fzf;F

3) nrd;kjp cz;bay; fzf;F> fhRf; fzf;F

4) Nrkpg;Gr; rhd;wpjo; fzf;F> ed;kjpg;Gf; fzf;F

5) tUkjp thliff; fzf;F> ml;LW kpd;rhuf; fzf;F

50. %y Mtzk;> %yg;gjpNtL> NgNul;Lf; fzf;F ,tw;wpd; njhlh;r;rpahfj; jahhpf;fg;gLtJ.

1) ehNsL 2) njhq;fy; fzf;F 3) epjpmwpf;iffs;

4) ghPl;irkPjp 5) tUkhdf;$w;W

51. fzf;fPL vDk; nraw;ghL xOq;fhfr; rpwg;ghf Nkw;nfhs;tjw;F kpfTk; mbg;gilahd

gzpahf miktJ.

1) gjpT nra;jy; 2) RUf;Fjy; 3) gFg;gha;T nra;jy; 4) jpul;Ljy; 5) njhlh;ghly;

52. fzf;fPl;bd; ,Wjpj; njhopw;ghlhf tpsq;FtJ.

1) tpsf;fk; $wy; 2) epjpf;$w;Wf;fis jahhpj;jy; 3) tpahf;fpahdk; nra;jy;

4) tifg;gLj;jy; 5) njhlh;ghly;

53. fzf;fPL vd;gJ ……………………. vd;wthW tifg;gLj;jg;gLk;.

1) %y Mtzk;> %yg;gjpNtL

2) tUkhdk;> nrytpdk;> nrhj;J> nghWg;G> clik

3) Ml;Fwpf;Fk; fzf;F> Ml;Fwpahf; fzf;F

4) Ms;rhh; fzf;fPL> epWtdf; fzf;fPL> mur fzf;fPL> Njrpa fzf;fPL

5) clikf; fzf;fPL> nrhj;Jf; fzf;fPL> nghWg;Gf; fzf;fPL

54. fzf;fPl;Lj; njhopw;ghLfspy; xd;W my;yhjJ.

1) jpl;lkply; 2) tifg;gLj;jy; 3) gjpTnra;jy; 4) nghopg;Giuj;jy; 5) RUf;Fjy;

55. gpd;tUk; tplaq;fspy; vJ fzf;fPl;bd; etPd mk;rkhf fUjg;glhjJ.

1) tzpf nghUshjhu Kd;Ndw;wj;Jld; fzpdp tpQ;Qhd njhopEl;gKk; ,ize;j tpQ;Qhd

gz;ghf khwpAs;sik.

2) gztPf;f tpisTfisAk; fUj;jpw;nfhz;L fzf;F itf;Fk; Kiw tsh;r;rpaile;jik.

3) #oy; rhh;e;j ed;ik jPikfisAk; epjp mwpf;iffspy; ntspg;gLj;jy;.

4) kdpj tsj;jpwid epjp tbtpy; kjpg;gPL nra;J epjpf;$w;Wf;fspy; ntspg;gLj;Jk; kdpjts

fzf;fPl;L Kiw gpd;gw;wy;.

5) nfhLf;fy; thq;fy;fs; khj;jpuky;yhky; epfo;TfSk; fzf;fPl;by; cl;GFj;jg;gLfpd;wik

56. fzf;fPl;bd; njhopw;ghlhf nfhs;sg;glhjJ.

1) tifg;gLj;jy; 2) nghopg;ghf;fy; 3) tpahf;fpahdk; $wy;

4) juTfis Nrfhpj;jYk; juTfisg; gjpjYk; 5) epWtdj;jpd; Copah;fSf;F gapw;rpaspj;jy;

57. r%f fyhrhu #oy; fhuzpahf miktJ.

1) Efh;Nthdpd; kdepiy khw;wk; 2) ,Ug;G kjpg;gPl;L Kiw

3) etPd ,ae;jpu cgfuzg; ghtid 4) Efh;Nthh; ghJfhg;Gr; rl;lk;

5) nghUspd; tpiy kl;lk;


58. jfty; xd;wpd; gz;Gfs; my;yhjJ.

1) nghUj;jkhdJ 2) ek;gfj;jd;ik 3) xg;gplf;$ba jd;ik

4) vspjhfg; Ghpe;Jnfhs;sy; 5) vz;fzpj hPjpahf ntspg;gLj;jy;

59. fzf;fPl;Lj; jfty;fspd; Kf;fpa gz;Gfspy; xd;W.

1) ,yhgel;lj;ijf; fzpj;jy; 2) epjpf;$w;Wf;fisj; jahhpj;jy;

3) nghUj;jkhd jd;ikiaf; nfhz;bUj;jy; 4) nryTfisf; fl;Lg;gLj;jy;

5) epjp mwpf;iffis gpuRhpj;jy;

60. tzpf myfpd; gpujhd nraw;ghL.

1) Nritr; nraw;ghl;by; <LgLjy;

2) nfhs;tdT tpw;gidfspy; <LgLjy;

3) nghUl;fs;> Nritfis cw;gj;jp nra;jy;

4) nghUl;fs; Nritfis cw;gj;jp nra;jYk; tpepNahfpj;jYk;

5) nghUl;fs; Nritfis cw;gj;jp nra;jYk; tpepNahfpj;jYk; mit njhlh;ghd fzf;fPLk;

61. Fwpg;gpl;l tpahghu epWtdkhdJ jkJ epjpahz;L fhyg;gFjpf;fhd ngWNgWfisAk;

ngWkjpfisAk; mwpe;Jnfhs;tjw;fhf jahhpj;Jf;nfhs;sg;gLgit.

1) epYitr; rkd;ghL 2) fzf;fPl;L ntspaPL 3) fzf;fPl;L cs;sPL

4) fzf;fPl;Lr; rkd;ghL 5) fzf;fPl;L epakk;

62. gpd;tUtdtw;Ws; rhpahd fzf;fPl;Lr; rkd;ghL.

1) %yjdk; + tUkhdk; + nghWg;G = nrhj;J + nryTfs; 2) %yjdk; + nghWg;G + nrhj;J = tUkhdk; + nryTfs; 3) %yjdk; + nryTfs; + nghWg;G = nrhj;J + tUkhdk; 4) %yjdk; + nrhj;J + tUkhdk; = nghWg;G + nryTfs; 5) %yjdk; + nryT + nrhj;J = nghWg;G + tUkhdk; 63. nrhj;Jf;fs; 10>000 &ghthy; mjpfhpj;J %yjdk; 2>000 &ghthy; Fiwtile;jpUe;jhy;

nghWg;Gf;fspd; khw;wj; njhifiaAk; mjpfhpg;G> FiwT vd;gjidAk; fhl;LtJ.

1) mjpfhpg;G 12>000 &gh 2) mjpfhpg;G 8>000 &gh 3) FiwT 12>000 &gh

4) FiwT 8>000 &gh 5) mjpfhpg;G 10>000 &gh

64. nghJthf Vw;Wf;nfhs;sg;gl;l epWtd fzf;fPl;Lr; rkd;ghl;ilg; ngahpLf.

1) nrhj;J = nghWg;G 2) nrhj;J = nghWg;G + %yjdk;

3) nghWg;G = nrhj;J + %yjdk; 4) %yjdk; = nghWg;G + nrhj;J

5) %yjdk; = nrytpdk; + nrhj;J

65. nrhj;jpYk; nghWg;gpYk; mjpfhpg;ig Vw;gLj;Jk; nfhLf;fy; thq;fy;.

1) epWtdkhdJ ruf;fpUg;ig fhR nfhLj;J nfhs;tdT nra;jy;

2) epWtdkhdJ ruf;fpUg;ig flDf;F nfhs;tdT nra;jy;

3) epWtdkhdJ fld;nfhLj;NjhUf;F gzj;ijr; nrYj;Jjy;

4) epWtdkhdJ fhNrhiy %yk; nghUisf; nfhs;tdT nra;jy;

5) epWtdkhdJ fld;gl;Nlhhplk; gzj;jpidg; ngw;Wf;nfhs;sy;

66. fzf;fPl;Lr; rkd;ghl;bd; ngWkhdj;ij khw;Wk; nfhLf;fy; thq;fy; .

1) tq;fpapy; gzj;ij itg;gpypLjy;

2) fld;gl;NlhhplkpUe;J gzj;ijg; ngWjy;

3) flDf;F ruf;fpUg;ig nfhs;tdT nra;jy;

4) ruf;fpUg;ghdJ fhR nfhLj;J nfhs;tdT nra;jy;

5) epWtd fld;gl;Nlhdpd; tq;fpapy; Neub itg;G


67. epWtdk; fld;nfhLj;NjhUf;F 2>000 &gh ngWkjpahd nghUl;fis jpUg;gp mDg;Gjy;. ,J

Vw;gLj;Jk; jhf;fk;.

1) ruf;fpUg;G 2000 &ghthy; FiwAk; fld;nfhLj;Njhh; 2000 &ghthy; FiwAk;.

2) ruf;fpUg;G 2000 &ghthy; mjpfhpf;Fk; fld;nfhLj;Njhh; 2000 &ghthy; mjpfhpf;Fk;.

3) ruf;fpUg;G 2000 &ghthy; mjpfhpf;Fk; fld;nfhLj;Njhh; 2000 &ghthy; FiwAk;.

4) ruf;fpUg;G 2000 &ghthy; FIwAk; fld;nfhLj;Njhh; 2000 &ghthy; mjpfhpf;Fk;

5) ruf;fpUg;G 2000 &ghthy; FiwAk; fld;gl;Nlhh; 2000 &ghthy; FiwAk;

68. chpikahz;ikapd; rhpahd njhlh;G.

1) %yjdk; + Njwpayhgk; - gw;W 2) %yjdk; - Njwpa el;lk; - gw;W

3) %yjdk; + Nkyjpf %yjdk; + Njwpa ,yhgk; - gw;W

4) %yjdk; + Nkyjpf %yjdk; - Njwpa el;lk; - gw;W 5) Nkw;$wpa midj;Jk; rhpahdJ

69. epWtdk; xd;wpd; ,yhgj;ijf; fzpg;gPL nra;tjw;Fg; gad;gLj;jg;gLk; nghUj;jkhd rkd;ghL.

1) Muk;g Njwpa nrhj;J - ,Wjp Njwpa nrhj;J – gw;W + Nkyjpf %yjdk;

2) ,Wjp Njwpa nrhj;J – Muk;g Njwpa nrhj;J – gw;W - Nkyjpf %yjdk;

3) ,Wjp Njwpa nrhj;J – Muk;g Njwpa nrhj;J – gw;W + Nkyjpf %yjdk;

4) ,Wjp Njwpa nrhj;J – Muk;g Njwpa nrhj;J + gw;W – Nkyjpf %yjdk;

5) Muk;g Njwpa nrhj;J - ,Wjp Njwpa nrhj;J + gw;W – Nkyjpf %yjdk;

70. uhftd; vd;gth; &gh 20>000 I Kjypl;L xU tzpfj;ij Muk;gpj;jhh;. mNj ehspy; tq;fpapy;

,Ue;J fldhf &gh 10>000 ngw;whh;. tpw;gid nra;tjw;fhf &gh 5>000 ngWkjpahd

ruf;Ffis nfhs;tdT nra;jhh;. 500 &ghit Nghf;Ftuj;Jr; nrythf nrYj;jpf;nfhz;lhh;.

Nkw;$wg;gl;l nfhLf;fy; thq;fYf;fhd rhpahd fzf;fPl;Lr; rkd;ghl;il njhpTnra;AkhW ePh;

Nfl;fg;gLfpd;wPh;.

1) %yjdk; 20>000 + tq;fpf;fld; 10>000 = fhR 24>500 + ruf;fpUg;G 5>500

2) %yjdk; 19> 500 + tq;fpf;fld; 10>000 = fhR 24>500 + ruf;fpUg;G 5>000

3) %yjdk; 20>000 + tq;fpf;fld; 10>000 = fhR 30>000

4) %yjdk; 19>500 + tq;fpf;fld; 10>000 = fhR 29>500

5) %yjdk; 20>000 + tq;fpf;fld; 10>000 = fhR 25>500 + ruf;fpUg;G 4>500

71. 31.03.2019 ,Ys;s fzf;fPl;Lr; rkd;ghL fPNo jug;gLfpd;wJ.

nrhj;Jf;fs; = %yjdk; + nghWg;Gf;fs;

&gh 92>500 = &gh 67>500 + &gh 25>000

KjyPl;L tUkhdkhf &gh 4>250 ngwg;gl;ljd; gpd;duhd rhpahd fzf;fPl;Lr; rkd;ghl;ilj;

njhpT nra;f.

nrhj;Jf;fs; = %yjdk; + nghWg;Gf;fs;

1) 96,750 = 67,500 + 29,250

2) 88,250 = 63,250 + 25,000

3) 92,500 = 71,750 + 20,750

4) 96,750 = 71,750 + 25,000

5) 92,500 = 71,750 + 29,250

72. cUtKs;s nrhj;jpd; tiffshf fUjg;gLtJ.

1) epjpr;nrhj;J> jputr; nrhj;J 2) kpjf;Fk; nrhj;J> elg;Gr; nrhj;J

3) mUtr;nrhj;J> epjpr; nrhj;J 4) eilKiway;yhj nrhj;J> eilKiwr;nrhj;J

5) mUtr;nrhj;J> fw;gidr; nrhj;J


73. ngWkjpAs;sJk; cUtkw;wJkhd nrhj;J.

1) eilKiwr; nrhj;J 2) mUtr; nrhj;J 3) kpjf;Fk; nrhj;J

4) eilKiway;yhj nrhj;J 5) fw;gidr; nrhj;J

74. Vw;gl;l xU nryT my;yJ Vw;gl;l Xh; el;lk; nrhj;J vdf; fhl;lg;gLkhapd; mJ>

1) Njwpa nrhj;J 2) mUtr; nrhj;J 3) fw;gidr; nrhj;J

4) eilKiwr; nrhj;J 5) jputr; nrhj;J

75. mfj;Jg; ghpg;ghf miktJ.

1) eilKiwr; nrhj;J 2) FWq;fhyf;fld; 3) ePz;lfhyf; fld;

4) nrhj;J 5) %yjdk;

76. nrhj;J xd;wpd; gz;Gfshf ,Uf;ff;$bad.

A – tpahghu epWtd fl;Lg;ghl;bw;F cl;gl;l Xh; tsk;

B – ngWkjp khwhjitahf fhzg;gLjy;

C – fle;jfhy epfo;tpd; Xh; ngWNgW

D – nghUshjhu eydpy; cl;gha;r;riy Vw;gLj;Jk;

1) A, B, C 2) A, B, D 3) A, B, C, D 4) B, C, D 5) A, C, D

77. jhuzp jdJ tpahghuj;ij 200>000 &gh fhRk; tq;fpf;fld; 100>000 &ghTk; ngw;W 01.01.2020

md;W tpahghuk; xd;iw Muk;gpj;jhh;. [dthp khjj;jpy; mtuJ tpahghu epWtdj;jpy;

,lk;ngw;w nfhLf;fy; thq;fy;fs; gpd;tUkhW jug;gl;Ls;sJ.

[dthp 01 jsghlf; nfhs;tdT 20>000 &gh

07 nfhLj;j fld; 50>000 &gh

10 20>000 &gh ngWkjpahd nghUl;fs; 24>000 &ghTf;F flDf;F tpw;gid

nra;ag;gl;lJ.

15 tq;fpf;fld; kPs nrYj;jpaJ &gh 50>000

18 cl;jpUk;gy; ruf;F 5>000 &gh (10Mk; jpfjp tpw;gid nra;ag;gl;l nghUl;fs;)

25 fld;nfhLj;NjhUf;F nfhLj;j fhR 30>000 &gh

28 chpikahsh; gw;wpa ruf;F 5>000 &gh

Nkw;gb epWtdj;jpd; 31.01.2020 ,y; nrhj;J> nghWg;G> %yjdk; vd;gtw;wpd; ,Wjp tpisT.

%yjdk; nghWg;G nrhj;J

1) 200>000 100>000 300>000

2) 198>000 70>000 268>000

3) 199>000 20>000 219>000

4) 198>000 150>000 348>000

5) 195>000 20>000 215>000

78. Nkw;gb epWtdj;jpd; fhR cl;gha;r;ry; ntspg;gha;r;ry; KiwNa.

fhR cl;gha;r;ry; fhR ntspg;gha;r;ry; Njwpa fhRg; gha;r;ry;

1) 300>000 225>000 75>000

2) 200>000 100>000 100>000

3) 215>000 215>000 0

4) 300>000 50>000 250>000

5) 300>000 300>000 0


79. gtpj;jpuh tpahghu epWtdj;jpy; 02.01.2020 njhlf;fk; 05.01.2020 tiu ele;Njwpa nfhLf;fy;

thq;fy;fspd; jhf;fq;fs; mbg;gilf; fzf;fPl;Lr; rkd;ghl;by; gpd;tUkhW fhl;lg;gl;Ls;sJ.

jpfjp nrhj;J chpikahz;ik nghWg;Gf;fs;

01.01.2020 500>000 350>000 150>000

02.01.2020 - 75>000 - 15>000

60>000

03.01.2020 - 8>000 - 12>000 4>000

04.01.2020 9>000 - 9>000

05.01.2020 - 18>000 2>000 - 20>000

2020.01.04 md;W eilngw;w nfhLf;fy; thq;fy;fs; tUkhdf; $w;iw ghjpf;fhJ. 2020.01.02

njhlf;fk; 2020.01.05 tiu ele;Njwpa nfhLf;fy; thq;fy;fspd; ,Wjpapy; Kd;nfhz;L

nry;yg;gl;l Njwpa ,yhgk; my;yJ Njwpa el;lk; kw;Wk; chpikahz;ik vt;tsT?

Kd;nfhz;L nry;yg;gl;l Njwpa ,yhgk; chpikahz;ik

1) – 25>000 334>000

2) 16>000 334>000

3) – 25>000 464>000

4) – 16>000 464>000

5) 25>000 325>000

80. fk;gdpnahd;wpd; epjp tUlk; 31.03.2019 ,y; Kbtile;jJ. ,f; fk;gdpahdJ 01.04.2018 ,y;

kPs; tpw;wYf;fhf &gh 40>000 f;F nghUl;fis flDf;F nfhs;tdT nra;jJld; &gh 20>000

fpuakhd jsghlq;fis fhRf;F nfhs;tdT nra;Js;sJ. Fwpj;j epjp tUlj;jpy; &gh 2>000

fopT ePf;fp kPs; tpw;wYf;fhf nfhs;tdT nra;ag;gl;l nghUl;fSf;fhd gzj;jpd; 50%

fhNrhiy %yk; nfhLj;J jPh;f;fg;gl;lJld; chpikahsh; &gh 1>000 fpuakhd nghUl;fis

nrhe;j cgNahfj;jpw;fhf vLj;Js;shh;. jsghlq;fSf;F 10% ngWkhdj;Nja;tplg;gl;lJ. fPNo

jug;gl;Ls;s rkd;ghLfspy; vJ nfhLf;fy; thq;fy;fspd; jhf;fj;ijf; fhl;Lk;.

nrhj;J chpikahz;ik nghWg;Gf;fs;

1) 60>000 - 2>000 62>000

2) 59>000 - 1>000 60>000

3) 19>000 - 1>000 20>000

4) 40>000 - 2>000 42>000

5) 39>000 - 1>000 40>000

81. NgNuL vd;gJ.

1) Xh; ehNsL 2) Xh; %yg;gjpNtL 3) NgNul;Lf; fzf;fpd; Xh; gFjp

4) rfy tifahd fzf;NfLfisAk; nfhz;l Xh; njhFjp

5) tuT> nryT vdg; gphpf;fg;gl;l rfy fzf;NfLfisAk; nfhz;l Xh; njhFjp

82. Ml;Fwpf;Fk; fzf;fhdJ ……………………… vdg; ghFgLk;.

1) nrhj;Jf; fzf;F> nghWg;Gf; fzf;F 2) tUkhdf; fzf;F> nrytpdf; fzf;F

3) ngaUs; fzf;F> ngahpy; fzf;F 4) NgusTf; fzf;F> nka;f; fzf;F

5) tUkjpahsh; fzf;F> nrd;kjpahsh; fzf;F

83. tpahghu epWtdq;fspy; fhzg;gLk; nrhj;Jf;fspd; ngahpy; guhkhpf;fg;gLk; fzf;Ffisf;

Fwpg;gJ.

1) ngaUs; fzf;F 2) ngahpy; fzf;F 3) nka;f; fzf;F

4) fld;gl;Nlhh; fzf;F 5) fld;nfhLj;Njhh; fzf;F


84. NgNul;Lf; fzf;fpd; tiffs;.

1) tUkhdf; fzf;F> nrytpdf; fzf;F> el;lf; fzf;F

2) nrytpdf; fzf;F> el;lf; fzf;F> nrhj;Jf; fzf;F

3) nghWg;Gf; fzf;F> nrhj;Jf; fzf;F> clikf; fzf;F

4) clikf; fzf;F> %yjdf; fzf;F> el;lf; fzf;F

5) tUkhdf;fzf;F> nrytpdf;fzf;F> nrhj;Jf;fzf;F> nghWg;Gf;fzf;F> clikf;fzf;F

85. tUkhdk;> nrytPdk;> el;lk; vd;gtw;wpd; ngahpy; guhkhpf;fg;gLk; fzf;F.

1) ngausTf; fzf;F 2) nka;f; fzf;F 3) ngaUs; fzf;F

4) ngahpy; fzf;F 5) nrhj;Jf; fzf;F

86. nrytPdf; fzf;Ffspd; njhFjp.

1) fhg;GWjpf; $l;Lj;jhgdf; fzf;F> rk;gsf; fzf;F

2) kpd;rhuf; fzf;F> kpd;rhu itg;Gf; fzf;F 3) tq;fpf;$ypf; fzf;F> ,iwthpf; fzf;F

4) fhrhsd; gpidg;gzf; fzf;F> fhNrhiyg; Gj;jff; fzf;F

5) tq;fpf;$ypf; fzf;F> thlif tUkhdf; fzf;F

87. ghPl;irkPjp rkg;gLk; NghJ vLf;Fk; KbT.

1) KOtJk; gjpe;jJ rhpahdJ 2) ve;jtpj tOTk; ,y;iy.

3) XusT ,ul;ilg;gjpT Kiw gpd;gw;wg;gl;Ls;sJ 4)100% Kiwahd gjpT ,lk;ngw;Ws;sJ

5) rhpahfTk; gpioahfTk; gjpag;gl;Ls;sJ.

88. nryT kPjpia kl;Lk; nfhz;Ls;s njhFjpiaf; fhl;LtJ.

1) ngw;w fopTf; fzf;F> ngw;w thliff; fzf;F

2) ngwNtz;ba thliff; fzf;F> ngw;w tl;bf; fzf;F

3) tpw;gidf; fzf;F> nfhs;tdTf; fzf;F

4) ,ae;jpuf; fzf;F> jsghlf; fzf;F

5) fhrhsd; gpizg; gzf; fzf;F> fhg;GWjpf; fl;Lg;gzf; fzf;F

89. tiuaWf;fg;gl;l new;nfhk; fk;gdpapd; fzf;F vOJtpidQhpd; gad;ghl;Lf;fhf

fzpdpnahd;W flDf;Fg; ngwg;gl;Ls;sJ. ,f; nfhLf;fy; thq;fy;fisg; gjpT nra;Ak; %y

VL ahJ?

1) nghJj;jpdNrhp 2) nfhs;tdTf; Fwpg;NgL 3) fhNrL

4) tpw;gidf; Fwpg;NgL 5) rpy;yiwf; fhNrL

90. ,yhgk; mjpfhpf;fpd;wJ> chpik mjpfhpf;fpd;wJ. ,e;j epfo;T gpd;tUk; vf; fhuzpfshy;

vOfpd;wJ.

1) nrytPdk; 2) nrhj;J 3) nghWg;G 4) tUkhdk; 5) %yjdk;

91. cl;Rikf;$ypf; fzf;fhd 5>000 &gh ntspr;Rikf;$ypf; fzf;fpDs; cs;slq;fpAs;sJ. ,j;

jtwpdhy; njhq;fy; fzf;fhdJ ghPl;irkPjpapy; ……………….. Vw;gl;bUf;Fk;.

1) tuTg; gf;fj;jpy; 5>000 &ghthy; 2) tuTg; gf;fj;jpy; 1>000 &ghthy;

3) nryTg; gf;j;jpy; 5>000 &ghthy; 4) tuTg; gf;fj;jpy; 10>000 &ghthy;

5) nryTg; gf;fj;jpy; 10>000 &ghthy;

92. jpUj;jpa fhNrl;by; gjpTf;F cl;gLj;j Kbahj nfhLf;fy; thq;fy;.

1) tq;fpf;fl;lzk; 2) fhNrhiyg; Gj;jff; fl;lzk; 3) khw;wg;glhj fhNrhiy

4) t#ypf;fg;glhj fhNrhiy 5) epWtd fld;gl;Nlhdpd; Neubitg;G

93. Nkhl;lhh;f; nfhs;tdthd 10>000 &gh nfhs;tdTf; fzf;fpy; gjpag;gLjy;. ,t;thW

gjpag;gl;lJ rhpah? Jtwh? gpd;gw;wg;gl;l my;yJ kPwg;gl;l gjk; vJ?

1) jtW> ,ul;bg;G tO 2) rhp> nfhs;ifj; jtW 3) jtW> nfhs;ifj; jtW

4) jtW> tpLjy; tO 5) rhp> gyKiw gjpAk; jtW


94. tq;fp t#ypj;Jf;nfhs;fpd;w tUkhdq;fs; midj;Jk; epWtd tq;fpf; fzf;fpy; tq;fpahdJ

…………………. gjpT nra;Ak;.

1) tuTg;gf;fj;jpy; 2) nryTg;gf;fj;jpy; 3) vg;gf;fj;jpyhtJ

4) gw;W epuypy; 5) midj;Jk; rhpahdJ

95. tq;fpf;fld; 5>000 &gh ghPl;irkPjpapd; gpioahd gf;fj;jpy; fhl;lg;gl;bUe;jhy; njhq;fy;

fzf;fpid rPuhf;fk; nra;tjw;fhd njhif.

1) njhq;fy; fzf;fpd; tuTg;gf;fk; 10>000 2) njhq;fy; fzf;fpd; nryTgf;fk; 10>000

3) njhq;fy; fzf;fpd; tuTg;gf;fk; 5>000 4) njhq;fy; fzf;fpd; nryTg;gf;fk; 5>000

5) njhq;fy; Vw;glkhl;lhJ

96. ntspf;fhl;Lk; tOthf miktJ.

1) fhRf; nfhs;tdthd 4>500 &gh VLfspy; fhNrhiy %ykhd nfhs;tdthf gjpjy;

2) fhR tpw;gid 5>000 &gh fhRf; fzf;fpy; kl;Lk; gjpag;gltpy;iy.

3) ngw;w thlif 2>500 &gh VLfspy; 250 &gh vd ,U juk; gjpag;gLjy;

4) tl;b nrYj;jpaJ 6>500 &gh VLfspy; thlif nrYj;jpaJ vdf; fUjpg; gjpjy;

5) rk;gsk; nrYj;jpaJ 3>500 &gh VLfspy; 350 &gh vdg; gjpjy;

97. 01.01.2019 ,y; Njwpa nrhj;J 125>000 &gh

31.12.2019 ,y; Njwpa nrhj;J 178>000 &gh

tUlhe;j gw;Wj; njhif 25>000 &gh

chpikahsh; nrhe;jg; gzj;ijg; gad;gLj;jp epWtd tq;fpf;fld; jPh;j;jJ 45>000 &gh.

31.12.2019 ,y; Kbtile;j Mz;Lf;fhd epWtd ,yhg my;yJ el;lj; njhif ahJ?

1) ,yhgk; 33>000 &gh 2) el;lk; 43>000 &gh 3) ,yhgk; 35>000 &gh

4) el;lk; 35>000 &gh 5) el;lk; 25>000 &gh

98. fhNthp epWtdj;jpd; 31.12.2019 ,y; %yjdk; 150>000 &gh> 31.12.2018 ,y; %yjdk; 95>000

&gh> epjpahz;Lf;fhd ,yhgk; 35>000 &gh> chpikahsh; Nkyjpf %yjdk; 45>000 &gh>

chpikahsuJ gw;Wj; njhif ahJ?

1) 20>000 &gh 2) 25>000 &gh 3) 45>000 &gh 4) 18>000 &gh 5) 23>000 &gh

99. fhQ;rdh epWtdj;jpd; 31.12.2019 ,y; %yjdk; 250>000 &gh> epjpahz;Lf;fhd ,yhgk; 105>000

&gh> chpikahsuJ gw;Wj;njhif 5>000 &gh> chpikahsuJ Nkyjpf %yjdj;njhif 45>000

&ghthFk;. epWtdj;jpd; 31.12.2018 ,y; %yjdk; ahJ?

1) 80>000 &gh 2) 105>000 &gh 3) 65>500 &gh 4) 45>000 &gh 5) 35>000 &gh

100. epWtdk; xd;wpd; Njwpa ,yhgk; 150>000 &gh> gw;Wj;njhif 15>000 &gh> Nkyjpf %yjdk;

25>000 &gh. Fwpj;j fhyj;jpw;fhd Njwpa nrhj;Jf;fspy; Vw;gl;l Njwpa nrhj;Jf;fspd;

mjpfhpg;G vt;tsT?

1) 65>000 &gh 2) 160>000 &gh 3) 45>000 &gh 4) 50>000 &gh 5) 75>000 &gh

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Accounting-MCQ-21.03.2020 1