PERA ENFORCEMENT OFFICER (EO) PAST PAPER 07-06-2026
PERA 5 years
Past Papers Clickhere
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
کاروبار کی زندگی کو کس میں تقسیم کیا جاتا ہے؟
- Accounting periods
- Financial assets
- Business cycles
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- The life of a business is divided into Accounting Periods.
- An accounting period is a specific period for which a business records and reports its financial activities.
- Common accounting periods include monthly, quarterly, and annually.
- This concept helps determine the business's profit or loss for a particular period.
Last verified on 14-08-2026
اگر ٹیکس کی مدت کے دوران ٹیکس کی شرح میں تبدیلی ہو تو ٹیکس دہندہ کیا فائل کرے گا؟
- One return for the entire period
- Separate returns for the previous and changed tax rates
- Only a return at the old tax rate
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- If the tax rate changes during a tax period, the taxpayer will file separate returns for the periods before and after the change.
- The transactions before the change are dealt with under the previous tax rate.
- Transactions after the change are dealt with under the new tax rate.
- This ensures the correct tax rate is applied to each relevant period.
Last verified on 14-08-2026
پنجاب میں سروسز پر سیلز ٹیکس کس ادارے کے ذریعے ایڈمنسٹریشن کیا جاتا ہے؟
- Federal Board of Revenue (FBR)
- Punjab Revenue Authority (PRA)
- State Bank of Pakistan (SBP)
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Sales Tax on Services in Punjab is administered by the Punjab Revenue Authority (PRA).
- PRA is responsible for administering and collecting sales tax on services in Punjab.
- Provincial sales tax on services is generally handled by the relevant provincial revenue authority.
Last verified on 14-08-2026
رسک ریٹرن ٹریڈ آف سے کیا مراد ہے؟
- High risk, high return
- High risk, low return
- Low risk, high return
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- The risk-return tradeoff means High risk, high return.
- Investors generally expect a higher potential return for taking greater risk.
- Lower-risk investments usually offer lower potential returns.
- This principle helps investors evaluate investment choices according to their risk tolerance.
Last verified on 14-08-2026
- Increase in dollar value against the rupee
- Decrease in rupee value against the dollar
- Increase in rupee value against the dollar
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Appreciation means an increase in the value of one currency relative to another currency.
- If the rupee appreciates against the dollar, fewer rupees are needed to buy one dollar.
- For example, if $1 falls from Rs. 300 to Rs. 280, the rupee has appreciated.
- Depreciation is the opposite: a decrease in the currency's value.
Last verified on 14-08-2026
- Market price of shares
- Required rate of return
- Accounting profit
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Cost of Capital is the required rate of return that a company must earn on its investments to satisfy its investors and providers of funds.
- It represents the cost of obtaining debt and equity financing.
- A higher cost of capital means a project must generate a higher return to be acceptable.
- It is an important measure in investment and financing decisions.
Last verified on 14-08-2026
مالی بیانات میں ہیرا پھیری کو کیا جاتا ہے؟
- Management Accounting
- Creative Accounting
- Cost Accounting
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Financial statement manipulation is known as Creative Accounting.
- Creative accounting involves using accounting methods or judgments to alter the presentation of financial information.
- It may be used to make a company's financial position or performance appear more favorable.
Last verified on 14-08-2026
موروثی خطرہ کا ایک ذریعہ کیا ہے؟
- Human error
- Internal control
- Audit evidence
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- A source of inherent risk is Human Error.
- Inherent risk is the possibility of a material misstatement before considering internal controls.
- Human error can occur naturally in accounting and financial reporting processes.
Last verified on 14-08-2026
پیسے کی ٹائم ویلیو کے مطابق روپے 1 آج کل کیسا ہوتا ہے؟
- Rs. 1 tomorrow is worth more than Rs. 1 today
- Rs. 1 today is worth more than Rs. 1 tomorrow
- Rs. 1 today and tomorrow have equal value
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- According to the Time Value of Money (TVM), Rs. 1 today is worth more than Rs. 1 tomorrow.
- Money available today can be invested and earn a return over time.
- Therefore, the present value of money is generally greater than its future value, assuming a positive interest rate.
- This principle is fundamental in investment, valuation, and financial decision-making.
Last verified on 14-08-2026
ٹریژری اسٹاک سے مراد وہ شیئرز ہیں جو کمپنی نے ______؟
- Repurchased by the company from the market
- Issued to the public for the first time
- Held by the government
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Treasury stock refers to shares repurchased by the company from the market.
- These are the company’s own shares that were previously issued and are later bought back by the company.
- Treasury stock is generally not considered outstanding stock while held by the company.
Last verified on 14-08-2026
