<p style="text-align:left"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">চতুর্থ অধ্যায়</span></span></p> <p style="text-align:left"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">মূলধন ও মুনাফা জাতীয় লেনদেন </span></span></p> <p style="text-align:left"> </p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><strong><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">বহু নির্বাচনী প্রশ্ন</span></span></strong></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১। কোন জাতীয় লেনদেনটি নিয়মিত সংঘটিত হয়?    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় লেনদেন  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মুনাফা জাতীয় লেনদেন  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) বিলম্বিত মুনাফা জাতীয় লেনদেন  ঘ) সম্পত্তিবাচক লেনদেন  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২।  মূলধন জাতীয় আয় কোনটি?    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) ব্যবসায়ে প্রদত্ত মূলধন   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) ব্যাংক হতে গৃহীত ঋণ   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) আসবাবপত্র বিক্রয়লব্ধ অর্থ  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) যন্ত্রপাতি বিক্রয়ের মুনাফা  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৩।  নিচের কোনটি অন্য তিনটি হতে ভিন্ন?     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন আনয়ন   খ) ঋণ গ্রহণ    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) যন্ত্রাংশ বিক্রয়        ঘ) জমি ক্রয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৪।  কোন জাতীয় ব্যয়ের উপযোগিতা পরবর্তী </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  হিসাবকালেও পাওয়া যায়?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) অপরিচালন ব্যয়  খ) মুনাফা জাতীয় ব্যয়     গ) পরিচালন ব্যয়  ঘ) মূলধন জাতীয় ব্যয় </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৫। অকেজো মোটরগাড়ি চালু করার খরচ কোন </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ধরনের লেনদেন?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মুনাফা জাতীয়   খ) মূলধন জাতীয়</span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) বিলম্বিত মুনাফা জাতীয়          </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) নিয়মিত   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৬।  মূলধন জাতীয় ব্যয়ের মাধ্যমে অর্জিত হয়</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">—</span></span> </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. কম্পিউটার রর. আসবাবপত্র          </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. পেপার ওয়েট </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  <strong>নিচের কোনটি সঠিক? </strong></span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">        খ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span>            </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">       ঘ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">, </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span> </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৭। কোনটি মুনাফা জাতীয় আয়?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) পণ্য বিক্রয়     খ) শেয়ার বিক্রয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ঋণ গ্রহণ      ঘ) ব্যাংক সুদ ধার্য   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><strong><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  উদ্দীপকটি পড়ো এবং ৮ ও ৯ নং প্রশ্নের উত্তর দাও :</span></span></strong></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  মুদি দোকানদার জনাব রনি দোকানের জন্য ৮০,০০০ টাকা দিয়ে একটি ফ্রিজ ক্রয় করে তা ৩০০ টাকা গাড়িভাড়া দিয়ে আনলেন। কিন্তু দোকানে পর্যাপ্ত জায়গা না থাকায় ফ্রিজটি ৮১,৫০০ টাকায় বিক্রয় করেন।    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৮। জনাব রনির মূলধন জাতীয় ব্যয় হয়েছিল কত? </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) ৩০০ টাকা     খ) ১,৫০০ টাকা     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ৮০,০০০ টাকা  ঘ) ৮০,৩০০ টাকা  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৯। ফ্রিজটি বিক্রয়ের ফলে ব্যবসায়ের</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">—</span></span>  </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. মূলধন জাতীয় আয় হলো ১,২০০ টাকা                 </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. মূলধন জাতীয় প্রাপ্তি হলো ৮১,৫০০ টাকা     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. মুনাফা জাতীয় আয় হলো ১,৫০০ টাকা   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  <strong>নিচের কোনটি সঠিক? </strong></span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক)</span></span> <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">    খ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span>           </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">       ঘ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i, ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span> </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১০। </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">‘</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">উপভাড়াটিয়ার নিকট হতে ভাড়া প্রাপ্তি</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">’—</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">কোন ধরনের লেনদেন?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় আয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মূলধন জাতীয় প্রাপ্তি      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মুনাফা জাতীয় আয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মুনাফা জাতীয় ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১১।       ব্যবসায় স্থানান্তর ব্যয় কোন ধরনের ব্যয়?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মুনাফা জাতীয় ব্যয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) অফিস ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) বিলম্বিত মুনাফা জাতীয় ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১২। নিচের কোনটি হিসাবের ভিন্নতা প্রকাশ করে?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) পণ্য বিক্রয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) পুরাতন যন্ত্রপাতি বিক্রয়</span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) খবরের কাগজ বিক্রয়</span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) শিক্ষানবিশ সেলামি  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৩। কোনটি ভিন্ন প্রকৃতির?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) বিমা সেলামি    খ) শিক্ষানবিশ সেলামি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) কমিশন প্রাপ্তি    ঘ) ঋণ প্রাপ্তি   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৪। মুনাফা জাতীয় ব্যয় হলো</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">—</span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. পণ্য ক্রয় </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. যন্ত্রপাতি ক্রয়</span></span><br /> <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. আমদানি শুল্ক  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  <strong>নিচের কোনটি সঠিক? </strong></span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">        খ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span>             </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">      ঘ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i, ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span>  </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৫। জমি ক্রয়ের রেজিস্ট্রেশন ব্যয় কোন ধরনের লেনদেন? </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মুনাফা জাতীয়   খ) মূলধন জাতীয়      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) বিলম্বিত মুনাফা জাতীয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) ব্যবসায় পরিচালন </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৬। নিচের কোনটি নিয়মিত ব্যয়? </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) যন্ত্রপাতি ক্রয়   খ) শিক্ষানবিশ সেলামি     গ) ঋণ প্রদান    ঘ) বিমা সেলামি </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৭। নির্দিষ্ট সময় অন্তর অন্তর ব্যবসায় প্রতিষ্ঠান কী সম্পর্কে জানতে চায়?    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) কর্মপরিবেশ   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) নৈতিকতা ও মূল্যবোধের চর্চা   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) লাভ-ক্ষতি ও সার্বিক অবস্থা   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) কর্মী দক্ষতা </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><strong><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  উদ্দীপকটি পড়ো এবং ১৮ ও ১৯ নং প্রশ্নের উত্তর দাও : </span></span></strong></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  এশিয়ান ফার্নিচার-এর রেওয়ামিলে বিজ্ঞাপন ৫০,০০০ টাকা আছে, যা পাঁচ বছরের জন্য প্রদান করা হয়। </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৮। এশিয়ান ফার্নিচার-এর চলতি বছরের বিজ্ঞাপন খরচ কত টাকা?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) ৫,০০০ টাকা   খ) ১০,০০০ টাকা    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ৪০,০০০ টাকা ঘ) ৫০,০০০ টাকা  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">১৯। বিজ্ঞাপনের অবশিষ্ট অংশ সমন্বয় করা হলে </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ব্যবসায় কী বৃদ্ধি করবে?    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) আয়     খ) দায়      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ব্যয়     ঘ) সম্পদ  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২০। কোনটি মুনাফা জাতীয় লেনদেনের বৈশিষ্ট্যের বহির্ভূত?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) স্বল্প মেয়াদি সুবিধা    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) ছোট অঙ্কের লেনদেন    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) অনিয়মিত লেনদেন    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) নির্দিষ্ট সময় পর পর সংঘটন  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২১।  মুনাফা জাতীয় লেনদেন কয় ধরনের?       </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) ২    খ) ৩     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ৪    ঘ) ৬  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২২।  যেসব প্রাপ্তি অনিয়মিত, বড় অঙ্কের ও যার সুবিধা এক বছরের বেশি সময় ধরে ভোগ করা যায় তাকে কী বলে?    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় প্রাপ্তি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মূলধন জাতীয় ব্যয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মুনাফা জাতীয় প্রাপ্তি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মুনাফা জাতীয় ব্যয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৩। বিলম্বিত মুনাফা জাতীয় ব্যয় হলো</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">—</span></span>   </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. ব্যবসা প্রতিষ্ঠানের স্থানান্তর ব্যয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. যন্ত্রপাতির বড় ধরনের মেরামত খরচ     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black">  <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">. নতুন পণ্যের গবেষণা ব্যয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  <strong>নিচের কোনটি সঠিক? </strong></span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> খ</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">)</span></span> <span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">       ঘ</span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">) </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">i, ii</span></span><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi"> ও </span></span><span style="font-size:14.0pt"><span style="font-family:"Times New Roman","serif"">iii</span></span> </span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৪। একটি পোশাক ক্রয়-বিক্রয়কারী প্রতিষ্ঠানের পুরাতন আসবাবপত্র বিক্রয়লব্ধ অর্থ কী? </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় প্রাপ্তি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মূলধন জাতীয় আয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মুনাফা জাতীয় আয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মূনাফা জাতীয় প্রাপ্তি </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৫। বিলম্বিত মুনাফা জাতীয় ব্যয় নয় কোনটি?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) ৪ বছরের জন্য পণ্যের প্রচারণা বাবদ ব্যয়             খ) ৬ মাসের ভাড়া অগ্রিম পরিশোধ           </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">          গ) ব্যবসায়ের অফিস স্থানান্তর বাবদ ব্যয়                  ঘ) নতুন পণ্যের গবেষণা ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৬।  কোনটি মূলধন জাতীয় প্রাপ্তির অংশ?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় ব্যয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মুনাফা জাতীয় প্রাপ্তি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মূলধন জাতীয় আয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মুনাফা জাতীয় আয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৭। মূলধন জাতীয় ব্যয়ের বৈশিষ্ট্য কোনটি?      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) নিয়মিত   খ) স্বল্পমেয়াদি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) ছোট অঙ্কের টাকা     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) অনিয়মিত ও বড় অঙ্কের টাকা   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৮। স্থায়ী সম্পদ অর্জন ও ব্যবহার উপযোগী আনুষঙ্গিক খরচ কিসের অন্তর্ভুক্ত?  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় প্রাপ্তি     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মূলধন জতীয় আয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মূলধন জাতীয় ব্যয়     </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মুনাফা জাতীয় প্রাপ্তি </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">২৯। কোনটির ফলে ব্যবসায়ের স্থায়ী সম্পদ অর্জন হয়?      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় প্রাপ্তি    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মূলধন জাতীয় আয়      </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) মূলধন জাতীয় ব্যয়       </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মুনাফা জাতীয় প্রাপ্তি  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">৩০। প্যাটেন্ট ও ট্রেডমার্ক কোন ধরনের ব্যয়?   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ক) মূলধন জাতীয় ব্যয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  খ) মুনাফা জাতীয় ব্যয়   </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  গ) বিলম্বিত মুনাফা জাতীয় ব্যয়    </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"><span style="font-size:10pt"><span style="font-family:Kantho"><span style="color:black"><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">  ঘ) মূলধন জাতীয় আয়  </span></span></span></span></span></p> <p style="margin-left:24px; text-align:left"> </p> <p><span style="font-size:14.0pt"><span style="font-family:SolaimanLipi">    <strong>উত্তর : ১. খ</strong> ২. ঘ ৩. ঘ ৪. ঘ ৫. খ ৬. ক ৭. ক ৮. ক ৯. ক ১০. গ ১১. ঘ ১২. খ ১৩. ঘ ১৪. গ ১৫. খ ১৬. ঘ ১৭. গ ১৮. খ ১৯. ঘ ২০. গ ২১. ক ২২. ক ২৩. খ ২৪. ক ২৫. খ ২৬. গ ২৭. ঘ ২৮. গ ২৯. গ ৩০. ক। </span></span></p>