متوقع فائدہ کی ذمہ داری پنشن کی ذمہ داری کی پیمائش ہے جو ______؟

1. Is not sanctioned under generally accepted accounting principles for reporting the service cost component of pension expense
2. Is required to be used for reporting the service cost component of pension expense
3. Requires pension expense to be determined solely on the basis of the plan formula applied to years of service to date and based on existing salary levels
4. None of these

Explanation

The Projected Benefit Obligation (PBO) is the present value of pension benefits considering future salary increases.

It is the standard measure under Generally Accepted Accounting Principles (GAAP) for determining the service cost component of pension expense.

Related MCQs

The concept of reliability refers to _______?

وشوسنییتا کا تصور _______ سے مراد ہے؟

1. Consistency of scores
2. Objectivity of instructions
3. Purpose of measurement
4. None of these

اس سوال کو وضاحت کے ساتھ پڑھیں

Explanation

• Reliability in measurement means obtaining consistent results when the same test or assessment is repeated.
• It ensures that scores remain stable and accurate over time, minimizing errors.

Last verified on 23-05-2026

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The maturity date of a bond refers to ______?

بانڈ کی میچورٹی ڈیٹ سے مراد کیا ہے؟

1. Date when interest rate changes
2. Date when the bond is issued
3. Date when principal will be repaid
4. None of these

اس سوال کو وضاحت کے ساتھ پڑھیں

Explanation

• Maturity date is the day when the bond issuer must repay the principal amount.
• Interest is paid periodically, but principal is returned on maturity.
• Determines the investment horizon for bondholders.
• Important in financial planning and fixed-income investments.

Last verified on 15-02-2026

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A high debt-to-equity ratio generally indicates _______?

ایک اعلی قرض سے ایکویٹی تناسب عام طور پر _______ کی نشاندہی کرتا ہے؟

1. High operating efficiency
2. Low financial risk
3. High reliance on borrowed funds
4. None of these

اس سوال کو وضاحت کے ساتھ پڑھیں

Explanation

• Debt-to-Equity ratio measures a company’s financial leverage.
• High ratio means the company depends more on borrowed money than its own capital.
• Indicates higher financial risk due to obligations to lenders.
• Helps investors and creditors assess company stability.

Last verified on 15-02-2026

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Which of the following tools are used to check the genuineness of a CNIC?

ڈی این آئی سی کی اصلیت جانچنے کے لیے درج ذیل میں سے کون سا ٹول استعمال ہوتا ہے؟

1. Cloud Sys
2. Form B
3. Verisys
4. None of these

اس سوال کو وضاحت کے ساتھ پڑھیں

Explanation

• Verisys is a tool provided by NADRA to verify CNICs.
• Ensures the identity of individuals and prevents fraud.
• Used by banks, government departments, and businesses.
• Helps in KYC (Know Your Customer) compliance.

Last verified on 15-02-2026

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Which of the following instrument is a hybrid of Demand Draft and Pay Order?

مندرجہ ذیل میں سے کون سا آلہ ڈیمانڈ ڈرافٹ اور پے آرڈر کا ہائبرڈ ہے؟

1. Banker's Cheque
2. Bearer Cheque
3. Double Crossed Cheque
4. None of these

اس سوال کو وضاحت کے ساتھ پڑھیں

Explanation

• A double crossed cheque combines features of a demand draft and a pay order.
• Can only be deposited into a bank account, not cashed directly.
• Provides higher security for fund transfers.
• Used for safe and guaranteed payments.

Last verified on 15-02-2026

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