মূলধনজাতীয় ও মুনাফাজাতীয় ব্যয়ের মধ্যে পার্থক্য দেখাও।

cÖkœ t g~jab I gybvdvRvZxq e¨‡qi g‡a¨ cv_©K¨ †`LvI|

DËi t †h e¨q evi evi Kiv nq bv Ges †h e¨‡qi mydj `xN©Kvj a‡i †fvM Kiv hvq Zv‡K g~jab RvZxq e¨q e‡j|     c¶všÍ‡i, †h e¨‡qi gva¨‡g cÖwZôv‡bi ‰`bw›`b cwiPvjb e¨q mg~n wbe©vn Kiv nq, Zv‡K gybvdvRvZxq e¨q e‡j|

wb‡¤œ g~jabRvZxq e¨q I gybvdvRvZxq e¨q Gi cv_©K¨ †`Lv‡bv nj t

µ:bs	g~jabRvZxq e¨q	gybvdvRvZxq e¨q
1	G e¨q gybvdv AR©‡bi kw³ e„w× K‡i hv m¤úwË e„w× K‡i|	G e¨q wbqwgZ ev ‰`bw›`b|
2	G e¨q GKKvjxb Kiv nq|	G e¨q evievi Ki‡Z nq
3	Gi dj GKvwaK wnmveKvj e¨wß we`¨gvb _v‡K|	Gi dj mswk­ó wnmveKv‡jB †kl n‡q hvq|
4	G e¨q mvaviYZ eo As‡Ki Ges msL¨vq Kg nq|	G e¨‡qi UvKvi cwigvY Kg n‡jI msL¨v A‡bK †ewk nq|
5	cÖwZôv‡bi DbœwZi Rb¨ G e¨q Kiv nq|	cÖwZôv‡bi ˆ`bw›`b Kvh©vejx cwiPvjbvi Rb¨ G e¨q Kiv nq|
6	G e¨q ax‡i ax‡i ¶qcÖvß nq Ges K‡qKwU wnmveKvj ch©šÍ P‡j|	G e¨q mvaviYZ wnmve erm‡iB wb:†kl n‡q hvq|
7	G e¨‡qi d‡j m¤úwË AwR©Z nq|	G e¨‡qi d‡j m¤úwË AwR©Z nq bv|
8	G e¨q‡K DØZ©c‡Î m¤úwËi w`‡K ‡`Lv‡bv nq|	G e¨q µq-weµq ev jvf-¶wZ wnmv‡e †`Lv‡bv nq|
9	G e¨q ev¯Í‡e `„wó‡MvPi nq| †hgb: Rwg, `vjvb µq|	G e¨q ev¯Í‡e `„wó‡MvPi nq bv| †hgb:†eZb, fvov cÖ`vb|
10	G e¨‡qi gva¨‡g mvaviYZ e¯‘ jvf Kiv hvq|	G e¨‡qi d‡j mvaviYZ †mev jvf Kiv hvq|
11	G e¨q Avq n«vm K‡i bv, eis Avq e„w×i mnvqK|	G e¨q Avq n«vm K‡i|
12	G RvZxq e¨‡qi myweav cÖZ¨¶fv‡e †fvM Kiv hvq bv|	Giƒc e¨‡qi myweav cÖZ¨¶fv‡e †fvM Kiv hvq|

Dc‡iv³ Av‡jvPbv n‡Z ejv hvq, DfqB GKwU cÖwZôv‡bi e¨q n‡jI G‡`i g‡a¨ e¨vcK cv_©K¨ we`¨gvb| 

Posted in: এইচ.এস.সি (হিসাববিজ্ঞান)