SPSC Accounts Officer Solved Past Paper Held 02 06 2023 MCQs

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SPSC Accounts Officer Solved Past Paper Held 02 06 2023 MCQs for preparation.

The antonym of "capitulate" is

  1. Yield
  2. Resist
  3. Build
  4. Surrender
  5. Destroy

What standards are used to prepare financial statements by most of the countries and companies?

  1. International Financial Reporting Standards
  2. International Accounting & Auditing Standards
  3. International Financial Accounting Standards
  4. All of these

The expected disposal value of the asset (after deduction disposal costs) at the end of its expected useful life is called?

  1. Net book value
  2. Residual value
  3. Depreciation
  4. Substance over form

Deflation refers to what?

  1. A decrease in the overall price level
  2. A decrease in the overall level of economic activity
  3. An increase in the overall price level
  4. an increase in the overall level of economic activity

The main function of World Trade Organization (WTO) is to ensure that trade flows?

  1. Predictably
  2. Freely
  3. Smoothly
  4. All of these
  5. None of these

Per Capita income is calculated as?

  1. N.I/ Population
  2. N.I + Population
  3. N.I + Population
  4. None of these

In Modaraba?

  1. Two persons invest money
  2. Both persons invest money and labour
  3. One person invests money and the other invests labour and experiance
  4. All of these

The accounting process of allocation cost of intangible assets is called?

  1. Residual Value
  2. Going concern
  3. Depletion
  4. Amortization

What from the following is not a current asset?

  1. Cash
  2. Inventory
  3. Patent Rights
  4. Trade Receivables
  5. None of these

Salaries paid to partners is an:

  1. Expense to partnership firm
  2. Income of the partnership firm
  3. Appropriation of profit among partners
  4. None of these

The synonym of 'Humid' is?

  1. Arid
  2. Sticky
  3. Crisp
  4. Parched
  5. All of these

The synonym of 'Ornament' is?

  1. Mar
  2. Spoil
  3. Embellish
  4. Disfigure
  5. All of these

Capital Intensive industries with longer manufacturing process will have ___ requirements of working capital.

  1. Moderate
  2. Power
  3. Higher
  4. Lower

IRR is also called as?

  1. The marginal Productivity of capital
  2. Managerial efficiency of Capital
  3. Yield on investment
  4. All of these

The effect of overcapitalization is and of under capitalization is ____ dividend rates.

  1. Constant, rise
  2. Fall, rise
  3. Rise, Constant
  4. Rise, Fall

An annuity for an infinite period of time is called?

  1. Perpetuity
  2. Capital recover factors
  3. Annual
  4. Irredeemable

Inflation, changes in interest ration and changes in economic condition affect all firms and all industries. These factors are part of?

  1. Market Risk
  2. Industry Risk
  3. Project Risk
  4. International Risk

Project invisibility can lead to sub-optimal results when ___ is used for capital retaining.

  1. NPV
  2. ARR
  3. IRP
  4. PI

Which of the following are the functions of treasuries?

  1. Taxation and insurance
  2. Managing working capital
  3. Accounting and Auditing
  4. None of these

A ____ increases in liability, while ___ decreases in liability.

  1. Debit, Debit
  2. Credit, Debit
  3. Credit, Credit
  4. Debit, Credit

Loans obtained against hypothecation of an asset is called?

  1. Unsecured Loan
  2. Capital
  3. Secured Loan
  4. All of the above

Intangible Assets_____?

  1. Have physical existence
  2. Have no physical existence
  3. Which can be seen
  4. None of these

Historical cost of inventories may be determined by using?

  1. FIFO
  2. LIFO
  3. Variable Costing Method
  4. Both A & B

The Bank Reconciliation Statement is?

  1. Not a part of book of accounts
  2. A part of books of accounts
  3. A part and parcel of books of accounts
  4. Both B & C

Which of the following is a Book of secondary entries?

  1. Posting
  2. Ledger
  3. Account
  4. Transaction
  5. None of these

___is the residual interest of owners in assets over liability?

  1. Expenses
  2. Income
  3. Equity
  4. None of these

The antonym of 'Amenable' is?

  1. Offensive
  2. Obedient
  3. Stubborn
  4. Docile

Giving undue favour to one's own kith and kin is termed as?

  1. Favoritism
  2. Nepotism
  3. Corruption
  4. Misunderstanding

Something that can be heard?

  1. Auditory
  2. Audio Visual
  3. Audible
  4. Audition
  5. Inaudible

There is ______milk in this jug.

  1. Any
  2. Few
  3. Some
  4. Little

Go on ______ the crossroad.

  1. Until
  2. From
  3. To
  4. Till

The synonym of 'Authentic' is?

  1. Factual
  2. Stable
  3. Apparent
  4. Intricate
  5. All of these

What official name was given to Pakistan in 1956 constitution?

  1. Republic of Pakistan
  2. United States of Pakistan
  3. Islamic Republic of Pakistan
  4. Islamic Pakistan
  5. None of these

Which of the following waterfalls is located between America and Canada?

  1. Victoria falls
  2. Niagara Falls
  3. Rhine Falls
  4. Angel Falls

To which country Marco Polo belonged?

  1. France
  2. Germany
  3. Italy
  4. England

Sensitive layer of the eye is:

  1. Retina
  2. Sclerotic
  3. Choroids
  4. None of these

Which of the following countries invented Golf?

  1. England
  2. Ireland
  3. Canada
  4. Scotland

Margalla hills in and around Islamabad is a branch of?

  1. Karakoram
  2. Hindukush
  3. Himalaya
  4. Sulaiman

Lowari Pass connects Peshawar with?

  1. Babusar top
  2. Malakand
  3. Dir
  4. Chitral

What is the function of Hemoglobin?

  1. Transportation of oxygen
  2. Destruction of bacteria
  3. Prevention of anemia
  4. Utilization of energy

The fluid part of blood is known as ___?

  1. Plasma
  2. Platelets
  3. Blood cells
  4. None of these

Name the Pakistan-born surgeon among team who made history with pig-to-human heart transplant?

  1. Dr. Ammar Hameed Khan
  2. Dr. Syed Dawood Shah
  3. Dr. Mohammad Mohiuddin
  4. Dr. Zahoor Agha
  5. None of these

Which is the largest export partner of Pakistan?

  1. Japan
  2. Iran
  3. America
  4. Nepal

As of 2021, how many amendments have been made to the constitution of Pakistan?

  1. 28
  2. 27
  3. 26
  4. 25

Who is called the Father of Internet?

  1. Vint Cerf
  2. Charles Babbage
  3. Tim Berners Lee
  4. None of these

A light sensitive device that converts drawing, printed text or other images into digital form is called?

  1. Keyboard
  2. Scanner
  3. OMR
  4. None of the above

Which Planet is also known as Winter Planet?

  1. Mercury
  2. Earth
  3. Jupiter
  4. Uranus

Stupa is the sacred place of____?

  1. Shintoism
  2. Jainism
  3. Buddhism
  4. Sikhism
  5. Hinduism

Fear of height is called ___

  1. Height phobia
  2. claustrophobia
  3. Acrophobia
  4. None of these

What type of acid is used in car batteries?

  1. Hydrochloric acid
  2. Hydrofluoric acid
  3. Nitric acid
  4. Sulphuric acid

Rohtas fort is situated in which city of Pakistan ?

  1. Jhelum
  2. Islamabad
  3. Thatta
  4. Shikarpur

Deficiency of--- causes loss of appetite and poor growth.

  1. zinc
  2. iodine
  3. coppe
  4. iron

Which Gas is used in the preparation of Soft drinks?

  1. Nitrogen
  2. Carbon dioxide
  3. Oxygen
  4. None of these

The Red Blood cells originate in the?

  1. Spleen
  2. Liver
  3. Bone Marrow
  4. Heart
  5. Kidney

Vexillology is the study of___?

  1. Flags
  2. Signals
  3. Vintage Cars
  4. Stamps

What is meant by “Equinox”?

  1. The longest day
  2. The shortest day
  3. The sun-month long day
  4. Equal duration of day and night

Trachoma is a disease of ---?

  1. Ear
  2. Blood
  3. Eye
  4. Brain

Largest import partner of Pakistan is:

  1. Canada
  2. USA
  3. China
  4. Russia
  5. Iran

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