DU Kha Unit Admission Test key terms

দুটি ধ্বনি বা শব্দের শেষ ও প্রথম অংশ মিলে একটি নতুন শব্দ গঠনের নিয়ম; যেমন বিদ্যা ও আলয় মিলে বিদ্যালয় হয়। বাংলা ব্যাকরণে এটি ধ্বনিতত্ত্বের গুরুত্বপূর্ণ বিষয়।

একাধিক শব্দ বা পদ সংক্ষিপ্ত করে একটি নতুন পদ গঠনের প্রক্রিয়া; যেমন রাজার পুত্র শব্দগুচ্ছ সংকুচিত হয়ে রাজপুত্র হয়। অর্থ পরিবর্তন না করেই পদসংখ্যা কমে।

বাক্যে ক্রিয়ার সঙ্গে বিশেষ্যের যে সম্পর্ক প্রকাশ পায় তাকে কারক বলে; যেমন কর্তা, কর্ম, করণ, সম্প্রদান, অপাদান ও অধিকরণ এই ছয় প্রকার। বিভক্তি ও অনুসর্গ এই সম্পর্ক চিহ্নিত করে।

বাক্যে শব্দের সঙ্গে অন্য শব্দের সম্পর্ক দেখানোর জন্য শব্দের শেষে যুক্ত হওয়া প্রত্যয়; যেমন রামকে, গাছের, বাড়িতে। বাংলায় শব্দবিভক্তি ও ধাতবিভক্তি প্রধান দুই ধরনের।

শব্দের পরে বসে তার সঙ্গে বাক্যের অন্য পদের সম্পর্ক তৈরি করা অব্যয় পদ; যেমন বাড়ির পাশে, ভোর থেকে। এগুলো বিভক্তির মতো কাজ করে কিন্তু স্বতন্ত্র শব্দ হিসেবে থাকে।

কবিতার পঙ্‌ক্তিতে ধ্বনির নিয়মিত ও সুশ্রাব্য বিন্যাস; যেমন মাত্রা, পর্ব ও লয়ের সমন্বয়ে সৃষ্টি হয়। বাংলা কবিতায় স্বরবৃত্ত, মাত্রাবৃত্ত ও অক্ষরবৃত্ত প্রধান।

কাব্যের সৌন্দর্য বাড়ানোর জন্য শব্দ বা অর্থের বিশেষ প্রয়োগ; যেমন উপমা, রূপক, উৎপ্রেক্ষা। শব্দালংকার ধ্বনির সৌন্দর্যে, অর্থালংকার ভাবের গভীরতায় কাজ করে।

সাহিত্য পাঠে পাঠকের মনে জন্মানো আনন্দময় আবেগ বা ভাবের অভিব্যক্তি; যেমন করুণ রস, বীর রস। স্থায়ী ভাব, বিভাব, অনুবিভাব ও व्यभিচারী ভাবের সমন্বয়ে রস সৃষ্টি হয়।

The rule that a verb must match its subject in number and person, as in 'She writes' versus 'They write'. Singular subjects take singular verbs; plural or compound subjects usually take plural verbs.

A single noun naming a group of people, animals, or things, such as team, flock, or committee. It may take a singular or plural verb depending on whether the group acts as one unit or as individuals.

A verb form ending in -ing that functions as a noun, as in 'Swimming is healthy' or 'I enjoy reading'. It can serve as subject, object, or complement while keeping some verbal features like taking an object.

The base form of a verb usually preceded by 'to', as in 'to run' or 'to study'. It can act as noun, adjective, or adverb and often follows certain verbs, adjectives, or nouns.

A verb form used as an adjective or in forming tenses, such as 'broken' (past participle) or 'running' (present participle). It may retain verbal features like taking an object or being modified by an adverb.

A fixed expression whose meaning cannot be understood from the literal words, such as 'kick the bucket' meaning to die. Idioms are culturally specific and must be learned as whole units.

A verb combined with a particle or preposition that creates a new meaning, such as 'give up' (surrender) or 'look after' (care for). The meaning often differs from the base verb alone.

The habitual pairing of words that naturally occur together in a language, such as 'make a decision' rather than 'do a decision'. Correct collocation makes writing sound natural to native speakers.

Interest calculated only on the original principal for the whole period, using the formula I = P × r × t. It does not earn interest on previously accumulated interest, unlike compound interest.

Interest calculated on both the principal and previously earned interest, so the balance grows faster over time. The formula is A = P(1 + r/n)^(nt), where n is compounding frequency per year.

The current worth of a future sum of money discounted at a given interest rate, calculated as PV = FV / (1 + r)^n. It reflects the time value of money and helps compare cash flows at different dates.

A series of equal payments made at regular intervals over a fixed period, such as monthly rent or loan installments. Annuities may be ordinary (end of period) or due (beginning of period).

The arithmetic average of a set of values, found by adding all observations and dividing by their number. It uses every data point but is strongly affected by extreme values or outliers.

The middle value of a data set arranged in order; for an even count it is the average of the two middle values. Unlike the mean, it is not distorted by extreme outliers.

The value that appears most frequently in a data set; a distribution may have one mode, several, or none. It is useful for categorical data where averages are not meaningful.

A measure of how far values typically spread from the mean, equal to the square root of the variance. A small value means data cluster near the mean; a large one means wide dispersion.

A number between 0 and 1 expressing how likely an event is, calculated as favourable outcomes divided by total equally likely outcomes. It underpins risk assessment, insurance, and statistical inference.

A bookkeeping method in which every transaction is recorded with equal debits and credits in at least two accounts. This keeps the accounting equation balanced and allows errors to be detected through trial balance.

The first record of a transaction showing the accounts debited and credited with amounts and a brief explanation. Entries are later posted to ledger accounts in chronological order.

A statement listing all ledger account balances at a date to test whether total debits equal total credits. Equality does not guarantee error-free records, since some errors cancel out.

An accounting method that records revenues when earned and expenses when incurred, regardless of when cash changes hands. It gives a more accurate picture of performance than the cash basis.

The rule that expenses should be recognised in the same period as the revenues they helped generate. It supports accrual accounting and prevents profits from being overstated or understated.

The systematic allocation of an asset's cost over its useful life, reflecting wear, obsolescence, or time. Common methods include straight-line and reducing balance; it is an expense, not a cash outflow.

A business owned and run by one person who keeps all profits but bears unlimited personal liability for debts. It is simple to form but limited in capital and continuity.

A business formed by two or more persons who share capital, profits, and risks under an agreement. General partners usually have unlimited liability, while limited partners risk only their invested capital.

The principle that owners of a company risk only the capital they invested, not their personal assets, for business debts. It encourages investment but requires legal safeguards for creditors.

The number of subordinates a manager can effectively supervise. A narrow span creates a tall hierarchy with close supervision; a wide span creates a flat structure needing more delegation.

Assigning authority and responsibility to a subordinate to carry out a task while retaining overall accountability. It frees managers for higher-level work and develops employee skills.

Concentrating decision-making authority at the top levels of an organisation. It gives uniformity and control but may slow responses and reduce initiative at lower levels.

The principle that money available now is worth more than the same amount later because it can be invested to earn a return. It underlies discounting, loan pricing, and capital budgeting decisions.

The sum of a project's expected cash flows discounted to today minus its initial cost. A positive NPV suggests the project adds value; a negative one suggests it destroys value.

The minimum return a firm must earn on its investments to satisfy lenders and shareholders, often a weighted average of debt and equity costs. It is used as the discount rate in project appraisal.

The use of borrowed funds to increase the potential return on owners' equity, which also magnifies risk. High leverage raises fixed interest obligations and the chance of financial distress.

The ease with which an asset can be converted into cash without significant loss of value, or a firm's ability to meet short-term obligations. Cash is most liquid; property is relatively illiquid.

The proportion of customer deposits a bank must hold as cash or with the central bank rather than lend out. Raising it reduces the money supply; lowering it expands credit.

The risk that a borrower fails to repay principal or interest as agreed, causing loss to the lender. Banks assess it through credit scoring, collateral, and loan covenants.

The amount an insured person or firm pays an insurer, usually periodically, in exchange for coverage. Premiums reflect the insured risk, policy limits, and administrative costs.

The insurance principle that a claim should restore the insured to the financial position held before the loss, not create profit. It explains why payouts are capped at actual loss value.

A financial stake in the person or property insured such that a loss would cause genuine hardship. Without it, a policy is generally void because it could encourage deliberate harm.

Dividing a broad market into smaller groups of buyers with similar needs, traits, or behaviour. Each segment can then be targeted with a tailored offer, improving marketing efficiency.

The specific group of customers a firm chooses to serve with its product and marketing efforts. Choosing it guides product design, pricing, promotion, and distribution decisions.

The controllable set of tools a firm combines to influence demand, commonly summarised as product, price, place, and promotion. Effective mixes align these elements with the target market.

The extra value a product gains from recognition of its brand name, reflected in customer loyalty, price premium, and trust. Strong equity can lower marketing costs and support expansion.