What is the sum of direct materials and direct wages called?

1.In the absence of a contract, at what percentage rate will partners in a partnership business receive interest on loans given by them?

2.What is the main foundation of a partnership business?

3.In the stable capital method, which accounts are usually prepared? i. Profit and loss appropriation account ii. $Partners^{\prime} capital account$ iii.$Partners^{\prime} current account Which one is$ correct?

4.In partnership business, what does interest on drawings indicate?

5.How much will '$B^{\prime} receive from the distributable$ profit?

6.What is the full form of IPO?

7.What is called a small part of capital?

8.If shares are issued at a discount, then- i. Share capital will decrease ii. Unadjusted expenses will increase iii. Current assets will decrease Which one is correct?

9.What percentage of the authorized capital shares was issued for capital collection?

10.Which one is an intangible asset?

11.$Shareholders^{\prime} equity$ includes- i. Share capital ii. Reserves and surplus iii. Retained earnings Which one is correct?

12.Closing stock is 3,00,000 taka. After this valuation, 30,000 taka worth of goods were destroyed by fire. How much should be deducted from the cost of goods sold for closing stock?