ফিন্যান্স, ব্যাংকিং ও বিমা ১ম পত্র · অধ্যায় ৪ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · ফিন্যান্স, ব্যাংকিং ও বিমা ১ম পত্র। এই অধ্যায়ে মোট 108টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. What occurs at the Break-Even Point (BEP)?

   1. Profit Maximization
   2. Sales Maximization
   3. Cost Maximization
   4. Income and expenses are equal

   সঠিক উত্তর: Income and expenses are equal

   ব্যাখ্যা: At the BEP, Total Revenue (TR) equals Total Cost (TC), resulting in zero profit or loss.

2. If unit variable cost is 120, selling price is 200, and total fixed cost is 1,20,000, what is the BEP in units?

   1. 375
   2. 600
   3. 1,000
   4. 1,500

   সঠিক উত্তর: 1,500

   ব্যাখ্যা: $BEP = \frac{1,20,000}{200 - 120} = 1,500$ units.

3. Old furniture cost 20,000 with 12,000 accumulated depreciation. If sold for 11,000, what is the gain or loss?

   1. 3,000
   2. 11,000
   3. 12,000
   4. 20,000

   সঠিক উত্তর: 3,000

   ব্যাখ্যা: Book Value = $20,000 - 12,000 = 8,000$. Gain = $11,000 - 8,000 = 3,000$.

4. Financing activities include: (i) Buying furniture (ii) Issuing shares (iii) Dividend payment. Which is correct?

   1. i & ii
   2. i & iii
   3. ii & iii
   4. i, ii & iii

   সঠিক উত্তর: ii & iii

   ব্যাখ্যা: Furniture purchase is an Investing activity. Issuing shares and dividends are Financing activities.

5. The level of sales where no profit or loss occurs is called?

   1. Contribution Ratio
   2. Margin of Safety
   3. Break-Even Point
   4. Total Cost Ratio

   সঠিক উত্তর: Break-Even Point

   ব্যাখ্যা: This is the fundamental definition of the Break-Even Point.

6. Mr. Saju's toy factory: Price 120, variable cost 100, and fixed cost 20,000. What is the Break-Even Point?

   1. 167 units
   2. 200 units
   3. 500 units
   4. 1,000 units

   সঠিক উত্তর: 1,000 units

   ব্যাখ্যা: $BEP = \frac{20,000}{120 - 100} = 1,000$ units.

7. Mr. Saju's toy factory: Price 120, variable cost 100, and fixed cost 20,000. To earn 5,000 profit, how many units must be sold?

   1. 750 units
   2. 1,000 units
   3. 1,250 units
   4. 1,500 units

   সঠিক উত্তর: 1,250 units

   ব্যাখ্যা: $\frac{20,000 + 5,000}{120 - 100} = 1,250$ units.

8. Which of the following is included in operating activities?

   1. Depreciation
   2. Issuing Shares
   3. Repayment of Debt
   4. Dividend Payment

   সঠিক উত্তর: Depreciation

   ব্যাখ্যা: Depreciation is a non-cash adjustment used in the indirect method of operating cash flows.

9. A firm's cash flow includes: (i) Operating (ii) Financing (iii) Investing. Which is correct?

   1. i & ii
   2. i & iii
   3. ii & iii
   4. i, ii & iii

   সঠিক উত্তর: i, ii & iii

   ব্যাখ্যা: All three are standard components of a Cash Flow Statement.

10. Which of the following is an example of cash outflow?

    1. Annual Annuity
    2. Tax Refund
    3. Royalty Receipt
    4. Cash Payment of Tax

    সঠিক উত্তর: Cash Payment of Tax

    ব্যাখ্যা: Paying tax in cash reduces the cash balance, representing an outflow.