Dhaka University Admission Question 06-07 - englishbd.com
Dhaka University Admission Question 06-07 - englishbd.com
Dhaka University Admission Question 06-07 - englishbd.com
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January 31, 2012<br />
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XvKv wek¦we`¨vjq fwZ© cixv: 20<strong>06</strong>-20<strong>07</strong><br />
M BDwbU<br />
evsjv<br />
1. ‡Kvb evbvbwU mwVK<br />
(K) wbwiY (L) wbixY (M) wbixb (N) wbixY (O) bxixY<br />
2. cÖ_g †P․ayixi Ômvwn‡Z¨ †LjvÕ cÖeÜwU me©cÖ_g †h cwÎKvq cÖKvwkZ nq Zvi bvgÑ<br />
(K) Mí msMÖn (L) cÖeÜ msMÖn (M) meyRcÎ (N) hyMevYx (O) QvqvbU<br />
3. ÒwKš‘ Avgiv mvwnZ¨MM‡b ÔbRg-Dj-Ijvgv †`wL‡Z PvB|Ó G PiYwU †h cÖeÜ †_‡K Pqb Kiv n‡q‡Q Zvi bvg<br />
(K) mvwn‡Z¨ †Ljv (L) fvlvi K_v (M) GKz‡ki Mí (N) Aa©v½x (O) wkv<br />
4. Ô‡Kv‡j I wc‡V = †Kv‡j wc‡V- GwU †Kvb& cÖKvi mgvm<br />
(K) mgv_©K Ø›Ø (L) eûc`x Ø›Ø (M) AjyK Ø›Ø (N) Zrcyiæl (O) eûeªxwn<br />
5. 20<strong>06</strong> mv‡j mvwn‡Z¨ †bv‡ej cyi¯‥vi cvbÑ<br />
(K) bvMxi gvndzR (L) Iinvb cvgyK (M) W. gynv¤§` BDb~m (N) Avj-Mvjxe (O) Ave`ym mvjvg<br />
6. evsjvfvlvq Ô¸iæPÛvjxÕ †`vl gv‡b n‡jv t<br />
(K) Dcgvi fyj cÖ‡qvM (L) AcÖPwjZ I `y‡e©va¨ kã e¨envi<br />
(M) cÖ‡qvR‡bi AwZwi³ k‡ãi e¨envi<br />
(N) evM&avivi i`e`j (O) Zrmg k‡ãi m‡½ †`wk k‡ãi cÖ‡qvM<br />
7. wek¦Kwe iex›`ªbv_ VvKz‡ii cÖ_g Kve¨ ÔebdzjÕ hLb cÖKvwkZ nq, ZLb Zuvi eqmÑ<br />
(K) 12 eQi (L) 15 eQi (M) 16 eQi (N) 18 eQi (O) 20 eQi<br />
8. ‡Kvb evsjv c‡`i mv‡_ mwÜ nq bv<br />
(K) Ae¨q (L) wµqv (M) we‡kl¨ (N) we‡klY (O) me©bvg<br />
9. Kwe iex›`ªbv_ VvKzi Zuvi †Kvb bvUKwU Kwe bRiæj‡K DrmM© K‡iwQ‡jb<br />
(K) WvKNi (L) Zv‡mi †`k (M) ‡k‡li KweZv (N) PÛvwjKv (O) emšÍ<br />
10. evsjv fvlv I mvwn‡Z¨i AvaywbK hyM ïiæ n‡q‡Q KZ mvj †_‡K<br />
(K) 1801 mvj (L) 1901 mvj (M) 2001 mvj (N) 1857 mvj (O) 1951 mvj<br />
11. 20<strong>06</strong> m‡bi AvM÷ gv‡mi †h Zvwi‡L Kwe kvgmyi ingv‡bi g„Zz¨ eiY K‡ib Zv njÑ<br />
(K) 14 (L) 15 (M) 16 (N) 17 (O) 18<br />
12. ÔAvVv‡iv eQi eqmÕ KweZvwU †Kvb Q‡›` iwPZ<br />
(K) gvÎve„Ë (L) Aie„Ë (M) ¯^ie„Ë (N) `je„Ë (O) wgkª Kjve„Ë<br />
13. iex›`ªbv_ VvKzi Zuvi Ô‡mvbvi ZixÕ KweZvwU †h ¯’v‡b iPbv K‡ib Zvi bvg:<br />
(K) kvwšÍwb‡KZb (L) wkjvB`n (M) ‡Rvovmuv‡Kv (N) Lyjbv (O) kvnevRcyi<br />
14. Ôgwm©qvÕ k‡ãi wecixZ A_©Ñ<br />
(K) ‡kvKMuv_v (L) ‡jvKMuv_v (M) Avb›`Muv_v (N) RxebMuv_v (O) AvnvRvixMuv_v<br />
15. Ôcv‡ÄwiÕ KweZvq ÒAmxg KzqvkvÓ ej‡Z †evSv‡bv n‡q‡Q;<br />
(K) Nb Kzqvkv (L) ‡bŠc‡_ evav (M) hvÎvc‡_ evav (N) AÜKvi cwi‡ek (O) RvZxq Rxe‡b APjve¯’vi cÖZxK<br />
16. ÔgbxlvÕ k‡ãi wecixZ A_©:<br />
(K) wb‡e©va (L) cÖfv (M) gbw¯^Zv (N) w¯’iZv (O) AbyZvc<br />
17. ÔmybvÕ k‡ãi A_©:<br />
(K) †XD (L) cvwb (M) R‡jv”Qvm (N) `qv (O) KmvBLvbv<br />
18. Kwe kvgmyi ingv‡bi Ôe›`x wkwei †_‡KÕ cÖKvwkZ nq †Kvb m‡b<br />
(K) 1971 (L) 1972 (M) 1973 (N) 1974 (O) 1982<br />
19. 20<strong>06</strong> m‡b wek¦Kwe iex›`ªbv_ VvKz‡ii KZZg g„Zz¨evwl©Kx cvwjZ nq<br />
(K) 61 (L) 62 (M) 64 (N) 65 (O) 67<br />
20. ÔevqmÕ k‡ãi A_©Ñ<br />
(K) eqm (L) ‡Nvov (M) c_ (N) ‡gN (O) KvK<br />
21. ‡KvbwU mwVK evbvb<br />
(K) wbwkw_bx (L) bxwkw_bx (M) wbkxw_bx (N) wbwkw_wb (O) wbkx_xbx<br />
22. ÔAkiYÕ kãwUi A_©Ñ<br />
(K) ‡fvRb (L) Avkªqnxb (M) PÂj (N) ksKv (O) emb<br />
23. ÔdwiKÕ k‡ãi A_©<br />
(K) cyÎ (L) g„Mqv (M) mviw_ (N) ‰mb¨ (O) f~lY<br />
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24. Ôeªvþ‡Yi Avkx©ev` wk‡ivavh© KwijvgÕÑ G Dw³wU †h cÖeÜ n‡Z †bqv n‡q‡Q Zvi bvgÑ<br />
(K) kKzšÍjv (L) wejvmx (M) ‰ngšÍx (N) ‡mŠ`vwgbxgv‡jv (O) GKwU Zzjmx Mv‡Qi Kvwnbx<br />
25. ÔcÖvYfqÕ Gi e¨vm evK¨ n‡e:<br />
(K) cÖv‡Yi fq (L) cÖvY hvIqvi fq (M) cÖvY n‡Z fq (N) cÖvY I fq (O) f‡qi cÖvY<br />
mwVK DËi : 20<strong>06</strong>-20<strong>07</strong><br />
1. N<br />
6. O<br />
11. N<br />
16 K<br />
21 M<br />
2. M<br />
7. L<br />
12. K<br />
17 M<br />
22 L<br />
3. N<br />
8. L<br />
13. O<br />
18 L<br />
23 N<br />
4. M<br />
9. O<br />
14. M<br />
19 N<br />
24 K<br />
5. L<br />
10. K<br />
15 O<br />
20 O<br />
25 L<br />
<strong>Dhaka</strong> <strong>University</strong> <strong>Admission</strong> Test<br />
English<br />
Unit–C (20<strong>06</strong> – 20<strong>07</strong>)<br />
Read the following passage and answer the question 1 through 5:<br />
It is impossible to keep the entire food supply <strong>com</strong>pletely free of potentially dangerous bacteria. For this reason you need to<br />
take precautions at home to food poisoning. Food poisoning refers to gastrointestinal disorder caused by eating contaminated<br />
food. Most often, food poisoning occurs because the food has been incorrectly handled, improperly cooked or inadequately<br />
stored. It is especially serious and potentially life threatening for young children, pregnant women and their features, older<br />
adults, and people with weakened immune system. These individuals are at great risk of severe health problem form food<br />
poisoning and should take extra precautions by avoiding the foods like raw or rare meat and poultry, raw or uncooked fish or<br />
shellfish, raw or uncooked eggs or foods, unpasteurized milk and products, refrigerated pates and luncheon meats.<br />
Professionals and health scientists always<br />
Advise to take appropriate measures to prevent food poisoning. Keeping your hands utensils and food preparation surfaces<br />
clean can prevent cross-contamination. Keeping your hand, utensils and food preparation surfaces clean can prevent crosscontamination.<br />
Keeping raw foods separated from ready to-eat foods also prevents cross-confirmation. Cooking food at a safe<br />
temperature prevents contamination. Using a food thermometer is the only way to know that your cooked food has reached a<br />
high enough temperature to destroy bacteria. However, harmful bacteria can reproduce rapidly if foods are not properly<br />
cooled. Refrigerate perishable foods within two hours of purchasing or preparing them. It can also grow rapidly when prepared<br />
food is kept without proper heating or cooling-especially during buffets or outdoor parties. But careful and protect yourself<br />
from food poisoning.<br />
1. Who are at great risk from food poisoning<br />
A. Young students staying at hostels B. Officers staying at office for more than 12 hours<br />
C. Older people with weaker immune system D. Health Scientists E. Healthy women at home<br />
2. According to the passage, which one is the cause of food poisoning<br />
A. Keeping cold food always cold B. Keeping hot food always hot<br />
C. Cooking food at safe temperature D. Not sering food properly<br />
E. Inappropriately storing cooked food<br />
3. What would you tell your mother to do EXCEPT<br />
A. Clean your hands before cooking B. Do not go to any outside party for dinner<br />
C. Do not keep raw foods and ready-to-eat foods in the same basket<br />
D. Cook food at safe temperature<br />
E. Keep your utensils and food preparation place always clean.<br />
4. What is the critical massage of the passage<br />
A. Protect your health B. Enrich your knowledge about bacteria<br />
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C. Do not eat at any party D. Learn how to destroy bacteria<br />
E. Keep hot food hot, cold food cold and keep everything clean.<br />
5. What can be the appropriate title of the Passage<br />
A. be careful about bacteria B. Prevent food poisoning at home<br />
C. Eat poison-free food D. Avoid eating junk food<br />
E. Learn to eat less to avoid food poisoning<br />
For questions 6 thought 9 read the phrase’s or word (s) and find the answers that are closest in meanings.<br />
6. ‘Home maker’<br />
A. A person who builds home B. A person who designs home<br />
C. A male who is a servant in a home D. A lady who is a servant in a home E. A housewife<br />
7. ‘Pivotal question’<br />
A. The relevant question B. The question which was asked before<br />
C. A question for future D. The most important question<br />
E. An unimportant question<br />
8. ‘It’s lighter on your purse’<br />
A. It is not heavy B. It will cost you too much<br />
C. It is cheap D. There is a cigarette lighter in your purse<br />
E. Your purse is empty<br />
9. ‘Food obsessed person’<br />
A. A person who is much interested in food B. A person who dislikes food<br />
C. A person who is overweight due to overeating D. A fat person who likes food<br />
E. A fat person who dislikes food<br />
Find the best alternatives to fill in the blanks (<strong>Question</strong>s 10 through 12)<br />
10. Cosmetic and reconstructive surgery has produced dramatic benefits for many people, enabling––––– accident<br />
victims to recover a normal a appearance.<br />
A. dis<strong>com</strong>fortable B. disfigured<br />
C. degenerated D. disjointed<br />
E. discontinuous<br />
11. She waved him aside with an airy––––.<br />
A. technology B. environment<br />
C. market D. product<br />
E. gesture<br />
12. Do you have ––––– to do this afternoon If not. I’d like to take you to a movie.<br />
A. many work B. much work<br />
C. many works D. much works<br />
E. lot of works<br />
Find the appropriate meanings of the following phrases (For questions 13 through 16.)<br />
13. Smell a rat<br />
A. had smell B. presence of a thief<br />
C. make difficult D. develop an imaginary character<br />
E. suspect something<br />
14. Turn a deaf ear<br />
A. be attentive B. disregard<br />
C. speak loudly D. be caring<br />
E. be vocal<br />
15. In the good book of<br />
A. attractive offer B. correct account<br />
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C. sound financial condition D. in favour with<br />
E. prospective<br />
16. End is smoke<br />
A. <strong>com</strong>e to nothing B. each fire<br />
C. destruct D. imagine<br />
E. stop smoking<br />
Fill in the blanks with the most appropriate word(s) (<strong>Question</strong>s 17 through 21)<br />
17. As more and more local industries have emerged to manufacture a variety of products to meet the local demand,<br />
the smugglers on this side of the border have found legal–––– in the home market.<br />
A. authorities B. control<br />
C. regulations D. vacuums<br />
E. <strong>com</strong>petitors<br />
18. As a nation, we have proved in most–––– times, that we have the capacity to solve our problems.<br />
A. regular B. cases<br />
C. urgent D. critical<br />
E. alarming<br />
19. If this was done, then the country would not only over<strong>com</strong>e the power shortage but also have a surplus to export to<br />
a neighboring country at a –––– price.<br />
A. subsidized B. premium<br />
C. reduced D. low<br />
E. exorbitant<br />
20. It is understood that the jewellery shops are the special ––––– of the thieves.<br />
A. attractions B. places<br />
C. points D. targets<br />
E. interests<br />
21. With an estimated –– of less than 1.0% cases. Bangladesh is still classified as a low-level HIV country.<br />
A. prevalence B. existence<br />
C. presence D. calculation<br />
E. population<br />
22. What is the synonym of ‘impediment’<br />
A. solution B. carrier<br />
C. answer D. criticize<br />
E. opportunity<br />
23. What is the antonym of ‘segregation’<br />
A. integration B. separation<br />
C. depression D. sadness<br />
E. tensed<br />
24. Find the correct sentences (<strong>Question</strong>s 24 and 25).<br />
A. I congratulate him on his bright result. B. I congratulate him to his bright result.<br />
C. I congratulate him of his bright result. D. I congratulate him in his bright result.<br />
E. I congratulate him for his bright result.<br />
25. A. He nudge his <strong>com</strong>panion. B. He nudged his <strong>com</strong>panion.<br />
C. He is to nudge his <strong>com</strong>panion. D. He nudge by his <strong>com</strong>panion.<br />
E. Both B and C above.<br />
Answer<br />
1. C 2. D 3. B 4. A 5. B 6. D 7. D 8. C 9. A 10. B 11. E 12. B 13. E<br />
14. B 15. D 16. A 17. E 18. D 19. B 20. D 21. A 22. B 23. A 24. A 25. B<br />
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wnmveweÁvb<br />
1 †_‡K 4 b¤^i cÖ‡kœi Dˇii Rb¨ wb‡æv³ Z_¨vewj we‡ePbv Ki: (Please refer to the following information for answering questions 1<br />
though 4.)<br />
Rbve ÔG·Õ bM` 6,000 UvKv wb‡q e¨emv Avi¤¢ K‡ib| Zuvi wb‡Ri D‡Ëvjb wQj 1,500 UvKv, Zuvi ¯¿x e¨emvq †_‡K 500 UvKvi cY¨ wb‡q hvq Ges wZwb Zuvi<br />
e¨w³MZ Rxeb-exgv wcÖwgqvg eve` 650 UvKv e¨emv‡qi e¨vsK wnmve †_‡K cÖ`vb K‡ib| Zuvi g~jab K‡g hvIqvq Zuvi fvB Zuv‡K 5,000 UvKv avi †`q hvi<br />
A‡a©K cwi‡kvwaZ n‡q‡Q| wZwb Zuvi cyi‡bv e¨w³MZ Mvwo hvi g~j¨ 2,500 UvKv e¨emvwqK m¤úwËi mv‡_ h³ K‡ib Ges wbR¯^ Znwej †_‡K 5,000<br />
UvKvq GKwU e¨w³MZ bZzb Mvwo Lwi` K‡ib| GKRb Kg©Pvix‡K †`qv †eZb 850 UvKv fy‡j wnmvefy³ Kiv nqwb| D‡j wLZ NUbv¸‡jvi Rb¨ cÖ‡qvRbxq<br />
mgš^q Kivi Av‡M Zuvi bxU gybvdv nq 2,000 UvKv| (Mr. ‘X’ started a business with a cash capital of Taka 6,000. Drawing made by<br />
him was Taka 1,500, his wife took away goods from the business, worth Taka 500 and he paid personal life<br />
insurance premium of Taka 650 from the business bank account. His brother gave a loan of Taka 5,000 as he was short<br />
of capital and half of it was returned back. He added his old personal car with the business assets worth Taka 2,500<br />
and bought a new personal car for Taka 5,000 from his own fund. A payment of salary to one employee of Taka 850<br />
was not recorded by mistake. He earned a net profit of Taka 2,000 before the adjust needed for events mentioned<br />
above.)<br />
1. Zuvi `vq KZ UvKv cwieZ©b n‡e (What will be the change in his liability in Taka)<br />
A. 5,000 (5,000) B. 2,500 (2,500) C. 1,500 (1,500) D. 7,500 (7,500) E. †Kvb cwieZ©b n‡e bv (No<br />
change)<br />
2. Zuvi cÖK…Z D‡Ëvj‡bi cwigvY KZ UvKv (What was his actual drawings in Taka)<br />
A. 2000 (2000) B. 1150 (1150) C. 5150 (5150) D. 2150 (2150) E. 2650 (2650)<br />
3. Rbve ÔG·Õ Gi mgvcbx g~jab UvKvi KZ (What is the ending capital figure of Mr. ‘X’ in Taka)<br />
A. 7,850 (7,850) B. 9,500 (9,500) C. 12,000 (12,000) D. 4,500 (4,500) E. 7,000 (7,000)<br />
4. Rbve ÔG·Õ Gi mwVK bxU Avq KZ UvKv (What is the correct net in<strong>com</strong>e of Mr. ‘X’ in Taka)<br />
A. 2,850 (2,850) B. 1,700 (1,700) C. 1,350 (1,350) D. 1,150 (1,150) E. 2,650 (2,650)<br />
5. g~bvdv AwR©Z n‡q‡Q, wKš‘ bM‡` MÖnY Ges wjwce× Kiv bv n‡j †Kvb wnmve‡K †WweU Ki‡Z n‡e (Which account is to be debited when<br />
revenue has been earned but not yet received in cash nor recorded)<br />
A. AbycvwR©Z Avq (Unearned revenue) B. AwMÖg Avq (Prepaid revenue)<br />
C. ga¨eZ©x Avq (Interning revenue) D. bM` (Cash) E. ‡`bv`vi (Debtors)<br />
6. ‡KvbwU Drcv`b e¨q wnmv‡ei cÖZ¨ myweav bq (Which of the following is not a direct benefit of Cost Accounting)<br />
A. A-jvfRbK cY¨ wPwýZKiY (Identifying unprofitable products)<br />
B. mgvcbx gRỳ g~j¨vqb (Closing inventory valuator)<br />
C. fwel¨r cwiKíbv (Future planning)<br />
D. Kg©Pvix‡`i cÖ‡Yvw`ZKiY (Modulating employees)<br />
E. Kg© g~j¨vqb (Performance evaluation)<br />
7 †_‡K 11 b¤^i cÖ‡kœi Dˇii Rb¨ wb‡æv³ Z_¨vejx we‡ePbv Ki: (Please refer to the following information for answering questions 7<br />
through 11.)<br />
A I B mgAskx`vi wnmv‡e Rvbyqvwi 1, 2004 Zvwi‡L h_vµ‡g 3,000 UvKv I 4,000 UvKv g~jab wb‡q e¨emv Avi¤¢ K‡i| 2004 mv‡j Zv‡`i jvf wQj 600<br />
UvKv; D‡Ëvjb wQj: A 150 UvKv B 100 UvKv| g~ja‡bi Dci mỳ 5%| 2005 mv‡j Zviv jvf-wZi nvi 2:1 Ki‡jI Ab¨ †Kvb cwieZ©b K‡iwb| 2005-G<br />
Kviev‡i jvf nq 2,400 UvKv Ges D‡Ëvjb wQj : A 1,000 UvKv I B 500 UvKv| g~ja‡bi Dci Av‡Mi nv‡i my` aiv nq Z‡e Zv wQj 2004 mv‡ji mgvcbx<br />
†R‡ii Dci| (A and B were equal partners starting their business on January 1,2004 with Taka 3,000 and Taka 4,000<br />
respectively. In 2004, their profit was Taka 600, and drawings were; A taka 150 and B Taka100. Interest on capital in 5%. In<br />
2005 they changed their profit sharing ratio to 2: 1 and no other change was made in 2005, the firm earned a profit of Taka-<br />
2,400 and drawings were: A taka 1000 and B Taka 500. Interest on capital was charged at usual rate but on the ending balance<br />
of 2004)<br />
7. 2004 mv‡j A I B-Gi g~ja‡bi mỳ KZ UvKv wQj (What was the interest on capital of A and B in Taka for the year 2004)<br />
A. 165 I 200 (165 & 200)<br />
B. 150 I 300 (150 & 300)<br />
C. 165 I 220 (165 & 220)<br />
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D. 150 I 100 (150 & 100)<br />
E. 150 I 200 (150 & 200)<br />
8. D‡Ëvj‡bi c~‡e© jvf Ges mỳ eve` A `yB erm‡i Askx`vix Kvievi †_‡K KZ UvKv †c‡q‡Q (How much did A receive in Taka for two<br />
years from the partnership in the form of profit and interest before drawings)<br />
A. 2200 (2200) B. 1765 (1765) C. 2215 (2215) D. 1215 (1215) E. 1<strong>06</strong>5 (1<strong>06</strong>5)<br />
9. wW‡m¤^i 31, 2005 Zvwi‡L A I B -Gi g~ja‡bi †Ri KZ UvKv (What are the balances of A and B in their capital account in<br />
Taka on December 31, 2005)<br />
A. 3450 I 4500 (3450 & 4500)<br />
B. 3300 I 4400 (3300 & 4400)<br />
C. 5<strong>06</strong>5 I 4920 (5<strong>06</strong>5 & 4920)<br />
D. 4<strong>06</strong>5 I 4920 (4<strong>06</strong>5 & 4920)<br />
E. 5<strong>06</strong>5 I 5420 (5<strong>06</strong>5 & 5420)<br />
10. 2005 mv‡j A I B Gi g~ja‡bi mỳ KZ UvKv (What is the interest on capital of A and B in Taka for the year 2005)<br />
A. 150 I 300 (150 & 300)<br />
B. 165 I 220 (165 & 220)<br />
C. 200 I 300 (200 & 300)<br />
D. 150 I 225 (150 & 225)<br />
E. 165 I 200 (165 & 200)<br />
11. wW‡m¤^i 31, 2004 Zvwi‡L A I B Gi g~ja‡bi †Ri KZ UvKv wQj (What were the balances of A and B in their capital accounts<br />
in Taka on December, 31 2004)<br />
A. 3300 I 4400 (3300 & 4400)<br />
B. 3450 I 4500 (3450 & 4500)<br />
C. 4<strong>06</strong>5 I 4920 (4<strong>06</strong>5 & 4920)<br />
D. 4<strong>06</strong>5 I 5020 (4<strong>06</strong>5 & 5020)<br />
E. 3450 I 4<strong>06</strong>5 (3450 & 4<strong>06</strong>5)<br />
12. wbæwjwLZ †Kvb&wU Avw_©K weeiYx‡Z AšÍf~©³ Kiv hv‡e bv; (Which of the following cannot be incorporated in the financial<br />
statements)<br />
A. Kg©Pvix‡`i AvMvg †eZb (Advance salary to employees )<br />
B. e‡Kqv Ki (Accrued tax)<br />
C. e¨e¯’vc‡Ki mybvg (Goodwill of a manager)<br />
D. AwMÖg fvov (Prepaid rent)<br />
E. ‡ckvMZ wnmveweÁvbxi m¤§vbx (Honorarium to professional accountants)<br />
13. DØ„Ëc‡Î `v‡qi ¯^í‡gqv`x Ges `xN©‡gqv`x †kªYx wefvM Kiv nq (In a Balance sheet, liabilities are classified into short-term and<br />
long-term on the basis of)<br />
A. wnmveKvj avibv Abymv‡i (Periodicity Concept)<br />
B. HwZnvwmK g~j¨ aviYv Abymv‡i (Historical Cost concept)<br />
C. Pjgvb cÖwZôvb aviYv Abymv‡i (Going Concern Concept)<br />
D. iYkxjZv aviYv Abymv‡i (Conservatism Concept)<br />
E. wnmve mË¡v aviYv Abymv‡i (Economic Entity Concept)<br />
14. hLb GKwU wej Rbve Avjx e¨vs‡K evÆvK…Z Kij, ZLb e¨vsK wK `vwLjv cÖ`vb K‡i (When a bill is discount by Mr Ali with a bank,<br />
the bank will pass which of the following entries)<br />
A. cÖvc¨ wej-‡WweU, evÆv-‡WweU; Rbve Avjx ‡µwWU - (Bills Receivable-Dr. Discount-Dr; Mr. Ali-Cr.)<br />
B. Rbve Avjx †WweU; cÖ‡`q wej †µwWU, evÆv ‡µwWU<br />
-<br />
(Mr. Ali-Dr. Bills Payable-Cr. Discount-Cr;)<br />
C. evÆvK…Z wej-‡µwWU ‡µwWU (Discounted Bill-Dr; Mr. Ali-Cr.; Discount -Cr.)<br />
D. evÆvK…Z wej-‡WweU, evÆv-‡WweU; Rbve Avjx-(Discount Bill-Dr; Mr. Ali-Cr. Discount -Cr.)<br />
E. Rbve Avjx-‡WweU, evÆv-‡WweU; evÆvK…Z wej-‡µwWU (Mr. Ali-Dr; Discount-Dr. Discounted Bill-Cr.)<br />
15. Ô‡KÕ †Kv¤úvbx KZ…©K Gi cvIbv`vi iweb‡K GKwU 785 UvKvi †PK cÖ`vb Kiv n‡jv| wKš‘ bM`vb ewn‡Z wjwce× Kivi mgq f~jekZ: 658 UvKv n‡jv|<br />
e¨vsK †PKwU mwVKfv‡e wjwce× K‡i‡Q| e¨vsK mgš^q weeiYx cÖ¯‘ZKv‡j D³ f~‡ji Rb¨ wK Ki‡Z n‡e (K Company issued a cheque for<br />
Tk. 785 to Robin, but the cheque was incorrectly recorded in cash book for Tk. 658. The bank has correctly<br />
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recorded the payment. in order to prepare a bank reconciliation statement, which of the following alternatives, is<br />
to be followed<br />
A. bM`vb eB‡qi †Ri Gi mv‡_ 785 UvKv †hvM Ki‡Z n‡e| (Tk. 785 to be added with cash book balance )<br />
B. bM`vb eB‡qi †Ri n‡Z 658 UvKv we‡qvM Ki‡Z n‡e| (Tk. 658 to be deducted from cash book balance)<br />
C. cvk eB‡qi †Ri n‡Z 785 UvKv we‡qvM Ki‡Z n‡e| (Tk. 785 to be deducted from passbook balance)<br />
D. bM`vb eB‡qi †R‡ii mwnZ 127 UvKv †hvM Ki‡Z n‡e| (Tk. 127 to be added with the cash book balance)<br />
E. bM`vb eB‡qi †Ri n‡Z 127 UvKv we‡qvM Ki‡Z n‡e (Tk. 127 to be deducted from cash book balance)<br />
16. wb‡¤œi †Kvb&wU gybvdv RvZxq LiP (Which of the following is revenue expenditure)<br />
A. †gwkb µ‡qi Rb¨ e¨q (Cost of buying a machine)<br />
B. ‡gwkb cwienb I RvnvR fvov (Carrying cost and fight of machine)<br />
C. ‡gwk‡bi ms¯’vcb gRix (Wages for the installation of machine)<br />
D. KviLvbvi `vjv‡bi LiP (Cost of factory building) E. ‡gwk‡bi exgv LiP (Insurance of machine)<br />
17. G¨v‡c· K¬v‡ei 3,000 Rb m`m¨ Av‡Q hviv evrmwiK 200 UvKv K‡i Puv`v w`‡q _v‡Kb| 20<strong>06</strong> m‡b Puv`v eve` KZ j UvKv cvIqv hvq; hLb 300 Rb<br />
m`m¨ 2005 m‡b AvMvg w`‡qwQ‡jb, 600 Rb m`m¨ 20<strong>07</strong> m‡bi Puv`v AvMvg w`‡q‡Qb Ges 200 Rb m`m¨ 20<strong>06</strong> m‡bi Puv`v cwi‡kva K‡ibwb (Apex<br />
Club has 3,000 members from whom an annual membership fee is due at the rate of Tk. 200 per year. How much<br />
subscription was received in 20<strong>06</strong> in Lakh Taka, When 300 members paid in 2005 in advance, 600 members also<br />
paid for 20<strong>07</strong> as advance and 200 members did not pay for 20<strong>06</strong> )<br />
A. 8.40 (8.40) B. 7.40 (7.40) C. 6.20 (6.20) D. 8.00 (8.00) E. 6.60 (6.60)<br />
18. GKwU Rv‡e`v `vwLjvi jvf-wZ wnmv‡e 3,000 UvKv †WweU K‡i K-FY mwÂwZ wnmve‡K †µwWU Kiv nq| hw` civZb mwÂwZ 2,925 UvKv, K FY 3,500 -<br />
UvKv Ges †`bv`v‡ii Dci 5% nv‡i bZzb mwÂwZ avi n‡q _v‡K Z‡e †`bv`vi‡`i cÖv_wgK AsK UvKvq wQj; (A journal entry showed a debit of<br />
Taka 3,000 in the Profit and Loss Account against a credit of bad debt and provision for bad debt. If the old<br />
provision for bad debt was Taka 2,925 bad debt Taka 3,500 and 5% was charged on debtors for making the new<br />
provision the initial debtor figure was Taka.)<br />
A. 46,<strong>07</strong>5 (46,<strong>07</strong>5) B. 48,500 (48,500) C. 55,000 (55,000) D. 48,000 (48,000) E. 52,000 (52,000)<br />
19. Kwgkb cwieZ©x bxU jv‡fi Dci Askx`vi Y Gi Rb¨ wba©vwiZ 5% Kwgkb eve` †m 1,000 UvKv †cj| †m X Ges Z Gi mv‡_ mg-Askx`vi| Askx`vwi<br />
Kviev‡ii jv‡fi Ask eve` Y KZ UvKv cv‡e (After deducting <strong>com</strong>mission of partner Y at the rate of 5% on net profit after<br />
<strong>com</strong>mission, Y received Taka 1000 as his share of <strong>com</strong>mission. He is an equal partner with X and Z. How much<br />
will Y get as his share of profit in Taka from the partnership)<br />
A. 6667 (6667) B. 7,000 (7,0000) C. 7,333 (7,333) D. 7,667 (7,667) E. 6,333 (6,333)<br />
20. 88,000 UvKvq µq Kiv GKwU hš¿ 7 ermi Kvh©g _vK‡e Ges D³ mg‡qi c‡i 4,000 UvKv eR©¨g~j¨ wnmv‡e cvIqv hv‡e| µgn«vmgvb †Ri c×wZ‡Z<br />
AePq wnmve Ki‡Z cÖv°wjZ nvi KZ n‡Z cv‡i (A machine bought for Taka 88,000 is supposed to last for 7 years after which<br />
a residual value of Taka 4,000 should be realized. What can be the estimated rate for calculation of depreciation<br />
under reducing balance method)<br />
A. 25.00% (25.00%) B. 28.57% (28.57%) C. 14.29% (14.29%) D. 23.33% (23.33%) E. 16.66% (16.66%)<br />
21. gvwjKvbv-¯^Z¡ n«v‡mi mwVK KviY wPwýZ Ki: (Identify the correct reason for the decrease in owner’s equity)<br />
A. D‡Ëvjb Ges bM` K‡g hvIqv (Drawing and decrease in cash)<br />
B. LiP Ges `vq †e‡o hvIqv (Expenses and an increase in liability)<br />
C. D‡Ëvjb Ges LiP †e‡o hvIqv (Drawings and an increase in expenses)<br />
D. LiP I `vq K‡g hvIqv (Expenses and decrease in liability)<br />
E. D‡Ëvjb Ges `vq K‡g hvIqv (Drawings and a decrease in liability)<br />
22. wb‡¤œi †Kvb m¤úK©wU hyw³m½Zfv‡e ¯’vcb Kiv hvq bv (Which of the following relationship cannot be logically established)<br />
A. K¨vk †g‡gv-bM`vb ewn-‡iIqvwgj-DØ„ËcÎ (Cash memo-cash book-trial balance-balance sheet)<br />
B. Pvjvb µq - Rv‡e`v-cvIbv`vi LwZqvb-ewn:†diZ (Invoice-purchase journal-creditors ledger returns outward) weµq Rv‡e`v †`bv`vi<br />
LwZqvb- AvšÍ:†diZ ewn (Invoice-sales journal-debtors ledger returns inward book)<br />
C. Pvjvb--µq Rv‡e`v-cvIbv`vi LwZqvb (Cash memo-cash book-purchases journal-creditor’s ledger)<br />
D. K¨vk †g‡gv-bM`vb ewn-<br />
E. ‡PK-bM`vb ewn-‡iIqvwgj-DØ„ËcÎ ( Cheque- Cash book- trial balance-balance sheet)<br />
23. GKwU weµq †diZ f~jµ‡g •`wbK µq ewn‡Z wjwce× n‡q‡Q, mwVK ïw×KiY Rv‡e`v †Kvb&wU (A sales return has wrongly been<br />
recorded in the purchases day book. What is the correct rectification entry)<br />
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A . ‡WweU; µq ‡µwWU (Sales Return-Debit; Purchases- Credit)<br />
B. weµq †diZ--- ‡µwWU (Purchase- Debit; Returns-Credit)<br />
C. Miwgj wnmve †WweU; µq ‡µwWU<br />
-<br />
(Suspense Account-Debit; Purchase-Credit)<br />
D. ‡µwWU (Suspense Account-Debit; Sales Returns -Credit) Miwgj wnmve †WweU; weµq †diZ-<br />
E. µq wnmve †WweU; Miwgj wnmve ‡µwWU - (Purchases-Debit, Suspense Account-Credit)<br />
24. wb‡¤œi †KvbwU Am¤ú~Y© wnmv‡ei GKwU mwVK weeiY n‡Z cv‡i (Which of the following can be a correct description of an<br />
in<strong>com</strong>plete record)<br />
A. GKZidv `vwLjv Ges †Kvb `vwLjv bvB Gi mswgkªY (An admixture of single entry and no entry)<br />
B. GKZidv `vwLjv, `yÕZidv `vwLjv Ges †Kvb `vwLjv bvB Gi mswgkªY (An admixture of single entry double entry and no entry)<br />
C. `yÕZidv `vwLjv Ges †Kvb `vwLjv bvB Gi mswgkªY (An admixture of double entry and no entry)<br />
D. `yÕZidv `vwLjv Ges fyj `vwLjvi mswgkªY (An admixture of double entry and wrong entry)<br />
E. fyj `vwLjv, `yÕZidv `vwLjv, †Kvb `vwLjv bvB Ges GKZidv `vwLjvi mswgkªY (An admixture of wrong entry, double entry, no entry<br />
and single entry)<br />
25. ingvb wjwg‡UW 50,000 UvKvq GKwU †gwkb µq K‡i| Dnvi cwienb LiP 200 UvKv Ges ¯’vcb LiP 2,000 UvKv †gwkbwU Pvj Kivi Av‡M is LiP<br />
1000 UvKv| G †‡Î †gwkb wnmv‡e KZ UvKv †WweU Ki‡Z n‡e (Rahaman Limited purchased a machine for Tk. 50,000 for which<br />
carriage cost was Tk. 200 and installment cost was Tk. 2,000 Cost of painting the machine before operation was<br />
Taka 1,000. What will be the total amount in Taka to be debited in the Machine Account)<br />
A. 50,000 (50,000) B. 52,000 (52,000) C. 52,200 (52,200) D. 53,200 (53,200) E. 51,800 (51,800)<br />
Answer<br />
1 B 2 E 3 E 4 D 5 E 6 D 7 E 8 C 9 D 10 B 11 A 12 C 13 C 14 C 15 E16 E 17 C 18 A 19 A 20 B 21 C 22 D 23 A 24 B 25 D<br />
e¨emvq e¨e¯’vcbv I cÖ‡qvM<br />
1. evsjv‡`k e¨vsK m¤cÖwZ †Kvb e¨vs‡Ki cwiPvjbv cl©` evwZj K‡i‡Q<br />
A. hgybv e¨vsK B. wcÖwgqvi e¨vsK C. Iwi‡q›Uvj e¨vsK D. wmwU e¨vsK E. XvKv e¨vsK<br />
2. ‡Kvb †`Dwjqv AvBb Abyhvqx †Kvb e¨w³‡K †`Dwjqv †NvlYv Kiv hvq<br />
A. 1996 B. 1997 C. 1998 D. 1999 E. 2000<br />
3. evsjv‡`‡k Bmjvwg kixqvn Abyhvqx cwiPvwjZ evwYwR¨K e¨vsK¸‡jv‡K Avgvb‡Zi kZKiv KZfvM Zvij¨ msiY Ki‡Z nq<br />
A. 8 B. 9 C. 10 D. 11 E. 13<br />
4. ‡Kvb&wU `xN© †gqv`x A_© ms¯’v‡bi Drm bq<br />
A. mvaviY †kqvi B. wW‡eÂvi C. AMÖvwaKvi †kqvi D. eÛ E. ‡UªRvwi wej<br />
5. ÔWvw¤úsÕ A_© n‡jv t<br />
A. †`kxq g~‡j¨i †P‡q †ekx g~‡j¨ AwZwi³ cY¨ we‡`‡k weµq Kiv|<br />
B. ‡h †Kvb AvMÖnx dvg©‡K we‡`‡k jvB‡mÝ †`qv<br />
C. ‡h mg¯Í cY¨ †`kxq ¸YMZ gvb c~iY Ki‡Z cv‡i bv, †m¸wj we‡`‡k weµq Kiv|<br />
D. cÖwZK‚j †jb‡`‡bi fvimvg¨ n«vm Kivi Rb¨ ißvwb DrmvwnZ Kiv|<br />
E. ‡`kxq g~‡j¨i †P‡q Kg g~‡j¨ AwZwi³ cY¨ we‡`‡k weµq Kiv|<br />
6. ÔB÷vb© Bbmy‡iÝ †Kv¤úvbxÕ GKwU t<br />
A. cÖvB‡fU wjt †Kv¤úvwb B. cvewjK wjt †Kv¤úvwb<br />
C. miKvwi †Kv¤úvwb D. Avav-miKvwi †Kv¤úvwb<br />
E. ¯^vqZ¡kvwmZ †Kv¤úvwb<br />
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7. W. ‡gvt BDb~m 20<strong>06</strong> m‡bi †Kvb Zvwi‡L Am‡jv‡Z †bv‡ej cyi¯‥vi MÖnY K‡ib<br />
A. A‡±vei 13 B. b‡f¤^i 15 C. b‡f¤^i 13 D. wW‡m¤^i 10 E. wW‡m¤^i 13<br />
8. BD‡ivcxq BDwbq‡bi m`i `ßi †Kv_vq Aew¯’Z<br />
A. †ivg B. ‡R‡bfv C. c¨vwim D. jÛb E. eªv‡mjm<br />
9. e¨emvq msMVb I cwiPvjbvi cÖ‡qvRbxq SzuwK MÖnY K‡ib †K<br />
A. e¨vsKvi B. FYMÖnxZv C. D‡`¨v³v D. `vjvj E. e¨e¯’vcK<br />
10. AvšÍR©vwZK mgevq w`em wn‡m‡e cvwjZ nq;<br />
A. 1 Ryb B. 1 RyjvB C. 1 AvM÷ D. 1 †m‡Þ¤^i E. 1 A‡±vei<br />
11. wek¦ RbmsL¨v w`em wn‡m‡e cvwjZ nq;<br />
A. 9 RyjvB B. 10 RjvB C. 11 RyjvB D. 12 RyjvB E. 13 RyjvB<br />
12. gsjv e›`i cÖwZwôZ nq †Kvb m‡b<br />
A. 1950 B. 1952 C. 1954 D. 1956 E. 1948<br />
13. RyjvB 20<strong>06</strong> G cÖKvwkZ Gkxq Dbœqb e¨vs‡Ki cÖwZ‡e`b Abyhvqx evsjv‡`‡k wR.wW.wc cÖe„w×i nvi;<br />
A. 5.7 B. 5.8 C. 6.3 D. 6.5 E. 6.7<br />
14. m¤cÖwZ †Kvb e¨vs‡Ki miKvix gvwjKvbv ¯^Z¡ we‡`kx‡`i Kv‡Q wewµi Pzw³ n‡q‡Q<br />
A. †mvbvjx e¨vsK B. AMÖYx e¨vsK C. RbZv e¨vsK D. iƒcvjx e¨vsK E. wkí e¨vsK<br />
15. Bó-I‡qó cÖcvwU© †W‡fjc‡g›U-Gi gvwjK bvg aib;<br />
A. cÖvB‡fU wj. †Kv¤úvbx B. cvewjK wj. †Kv¤úvbx C. GK gvwjKvbv Kvievi D. Askx`vix Kvievi E. ¯^vqZ¡kvwmZ Kv¤úvbx<br />
16. Zzi¯‥ †Kvb †`‡ki Rb¨ Zvi †b․ I wegvbe›`i eÜ †i‡L‡Q<br />
A. Bivb B. wjweqv C. ‡jevbb D. MÖxK mvBcÖvm E. RW©vb<br />
17. fvi‡Zi †gNj‡qi mv‡_ evsjv‡`‡ki me‡P‡q ¸iæZ¡c~Y© ¯’je›`i †KvbwU<br />
A. AvMiZjv B. fyi½vgvix C. ‡mvbv gmwR` D. ‡ebv‡cvj E. Zvgvwej<br />
18. ‡KvbwU e¨e¯’vcbvi bxwZ bq<br />
A. k„½jv B. cvwikªwgK C. fwel¨Z Abygvb Kiv D. D‡`¨vM E. mvg¨Zv<br />
19. ‡Kvb KvR mwVKfv‡e m¤úbœ Kivi mvg_¨©‡K e¨e¯’vcbvi fvlvq e‡j<br />
A. `Zv B. Kvh©KvwiZv C. Drcv`bkxjZv D. mwVKZv E. fvimvg¨ Avbqb<br />
20. ‡KvbwU AvšÍR©vwZK evwb‡R¨ e¨eüZ nq bv<br />
A. wej Ae †jwWs B. ‡jUvi Ae †µwWU C. Drm mb` D. wewbgq wej E. wbeÜb mb`<br />
21. wbqš¿‡Yi †Kvb c`‡cwU cwiKíbvi mv‡_ mivmwi m¤úK©h³<br />
A. wePz¨wZmg~n wbiæcY B. Av`k©gvb wba©viY C. cÖK…Z Kvh©djvdj cwigvcY D. wePz¨wZi KviY D`NvUb E. ms‡kvabgjK e¨e¯’vMÖnY<br />
22. GKwU †`‡ki A_©‣bwZK Dbœq‡bi Rb¨ me©v‡cv ¸iæZ¡c~Y© welq wn‡m‡e we‡ewPZ nq;<br />
A. g~jab B. cÖhyw³ C. e¨e¯’vcbv D. ` kªwgK E. ‰e‡`wkK cÖZ¨ wewb‡qvM<br />
23. ‡KvbwU exgv Pzw³i Dcv`vb bq<br />
A. cÖ¯Íve I ¯^xK…wZ B. Awbw`©óZv C. ‡¯^”Qvmvq D. AvBbMZ m¤úK© E. GKvwaK c<br />
24. RyjvB 20<strong>06</strong> cÖKvwkZ Gkxq Dbœqb e¨vs‡Ki cÖwZ‡e`b Abyhvqx evsjv‡`‡ki gy`ªvùxwZi nvi;<br />
A. 6.7 B. 6.9 C. 7.2 D. 7.6 E. 7.9<br />
25. eZ©gv‡b evsjv‡`‡k KqwU †e‡`wk Rxeb exgv †Kv¤úvwb Av‡Q<br />
A. 3 B. 2 C. 5 D. 1 E. 4<br />
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mwVK DËi<br />
1 C 2 B 3 C 4 E 5 E 6 B 7 D 8 E 9 C 10 B 11 C 12 A 13 E 14 D 15 A<br />
16D 17 E 18 C 19 A 20 E 21 E 22 C 23 B 24 D 25 D<br />
2011 mv‡j †ev‡W©i cixÿvq Bs‡iwR‡Z †miv mvdj¨<br />
mv¤úªwZK GK Rwi‡c †`Lv hvq †h, ÒwWwRUvj mvK‡mm& Bb BswjkÓ eBwU c‡o 2011 mv‡ji GBP.Gm.wm. cixÿvq<br />
Bs‡iwR‡Z A+ †c‡q‡Q 65.5%, A †c‡q‡Q 33.3% Ges A- ‡c‡q‡Q 1.2% A_©vr eBwU c‡o wkÿv_©x‡`i mvdj¨<br />
kZfvM (65.5% + 33.3% + 1.2% = 100%)| Ab¨w`‡K, evRv‡i cÖPwjZ I cÖwZwôZ eB¸‡jv c‡o A+ wKsev<br />
A cvIqvi †iKW© 21% GiI Kg Ges A‡bK †ÿ‡ÎB wkÿv_©xiv Bs‡iwR‡Z AK…ZKvh© nq|<br />
“Pioneer Digital Publications” AZ¨šÍ Avb‡›`i mv‡_ Rvbv‡”Q †h, m¤úªwZ evsjv‡`‡k me©cÖ_g Bs‡iwR<br />
wel‡qi c~Y©v½ website Pvjy K‡i‡Q hv wkÿv_x©‡`i‡K Bs‡iwR‡Z A+ cvIqv‡bv mn Zv‡`i‡K AviI GK avc mvg‡b<br />
GwM‡q †b‡e ÒwWwRUvj evsjv‡`kÓ Movi j‡ÿ¨| wkÿv_©xMY www.<strong>englishbd</strong>.<strong>com</strong> wj‡L enter Pvc‡jB<br />
website-wU †c‡q hv‡eb| ZvQvov, cieZ©x‡Z Bs‡iwRi Dci CD/DVD ms¯‹iYI cvIqv hv‡e| eBwUi mxwgZ<br />
Kwc GLb bxj‡ÿ‡Z, dvg©‡MU I wewRwe 5 bs †MU msjMœ eB‡qi †`vKv‡b cvIqv hv‡”Q| MZ eQi eBwUi me Kwc<br />
†kl n‡q hvevi ci A‡bK wkÿK I kZ kZ wkÿv_©x eva¨ n‡q wZb¸Y UvKvq d‡UvKwc Ki‡Z eva¨ n‡qwQ‡jv|<br />
D‡jøL¨ †h, wkÿv_©x‡`i wbKU ÒwWwRUvj mvK‡mm& Bb BswjkÓ eB _vK‡j †Uó †ccvi I Ab¨vb¨ eB‡qi †Kvb<br />
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Available at:<br />
Nilkhet, Babupura<br />
Farmgate and other important places.<br />
N.B. Contact the publisher / writer for meeting your local demand. To get your copy, order at least one<br />
week before you need.<br />
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January 31, 2012<br />
www.<strong>englishbd</strong>.<strong>com</strong> evsjv‡`‡k me©cÖ_g Bs‡iwR wel‡qi c~Y©v½ I‡qemvBU<br />
eB msMÖn Ki‡Z †hvMv‡hvM Kiæb:<br />
Publisher / Writer:<br />
Pioneer Digital Publications<br />
Mobile: 01914743921, 01674924041<br />
Copyright:<br />
All rights reserved by the author. No part of this book should be reproduced, stored in a retrieval system<br />
or transmitted in any means without the prior permission of the author.<br />
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Success in English” eB wKbyb|<br />
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