ফিন্যান্স, ব্যাংকিং ও বিমা ১ম পত্র · অধ্যায় ৮ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · ফিন্যান্স, ব্যাংকিং ও বিমা ১ম পত্র। এই অধ্যায়ে মোট 372টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Which project evaluation method does NOT consider the time value of money?

   1. Payback Period (PBP)
   2. Net Present Value (NPV)
   3. Internal Rate of Return (IRR)
   4. Discounted PBP

   সঠিক উত্তর: Payback Period (PBP)

   ব্যাখ্যা: Traditional methods like PBP and ARR ignore the timing of cash flows, unlike discounted methods.

2. Under which of the following conditions is a project acceptable?

   1. $NPV \geq 0$
   2. $NPV = 0$
   3. $NPV \leq 0$
   4. $NPV < -1$

   সঠিক উত্তর: $NPV \geq 0$

   ব্যাখ্যা: A positive NPV ($NPV > 0$) indicates that the project adds value to the firm.

3. Factors considered for project acceptance: (i) NPV (ii) IRR (iii) Present Value.

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

   সঠিক উত্তর: i & ii

   ব্যাখ্যা: NPV and IRR are the primary decision-making criteria in modern capital budgeting.

4. Which of the following is a capital budgeting decision?

   1. Fuel purchase
   2. Equipment purchase
   3. Product purchase
   4. Raw material purchase

   সঠিক উত্তর: Equipment purchase

   ব্যাখ্যা: Capital budgeting deals with long-term investments in fixed assets like machinery/equipment.

5. What is the primary objective of an investment decision?

   1. Profit maximization
   2. Investment increase
   3. Wealth maximization
   4. Liquidity increase

   সঠিক উত্তর: Wealth maximization

   ব্যাখ্যা: While profit is important, the ultimate goal is to maximize the value of the firm (Wealth).

6. What is the process of making investment decisions for fixed assets called?

   1. Cash outflow
   2. Capital structure
   3. Capital budgeting
   4. Project selection

   সঠিক উত্তর: Capital budgeting

   ব্যাখ্যা: Capital budgeting is the formal process of evaluating long-term capital investments.

7. Total PV of cash inflows is 48,350 and outflows is 48,000. What is the NPV?

   1. - 350 TK
   2. 350 TK
   3. 48,000 TK
   4. 48,350 TK

   সঠিক উত্তর: 350 TK

   ব্যাখ্যা: $NPV = PV \text{ of Inflow} - PV \text{ of Outflow} = 48,350 - 48,000 = 350$.

8. What do you get after deducting tax from total profit?

   1. Cash Inflow
   2. Cash Outflow
   3. After-tax Cash Flow
   4. Net Profit After Tax

   সঠিক উত্তর: Net Profit After Tax

   ব্যাখ্যা: Gross Profit - Tax = Net Profit After Tax (EAT). To get cash flow, you must add back depreciation.

9. Karnaphuli Shipyard invests 2,00,000; average after-tax profit is 70,000. What is the ARR?

   1. 30%
   2. 40%
   3. 60%
   4. 70%

   সঠিক উত্তর: 70%

   ব্যাখ্যা: $ARR = (70,000 / 1,00,000) \times 100 = 70\%$. (Assuming Avg Investment = 2,00,000/2).

10. Limitations of capital budgeting: (i) Change in demand (ii) Change in cost (iii) Change in cost of capital.

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

    সঠিক উত্তর: i, ii & iii

    ব্যাখ্যা: Uncertainty in future demand, costs, and interest rates makes long-term forecasting difficult.