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UPSC EPFO APFC 2026 Mock Test Series with Answers | Military Brat Defence Academy
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Series: UPSC EPFO APFC 2026 Mock Test Series
QID #27228
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Cash basis?
A
Asset expected to be realized, sold or consumed within the operating cycle or specified short period
B
Expenditure whose benefit is generally consumed within the current accounting period
C
Recognition of transactions primarily when cash is received or paid
D
Recognition of income and expenses when earned or incurred rather than only when cash moves
Correct Answer: C. Recognition of transactions primarily when cash is received or paid
Question: Which statement best explains Cash basis?
A. Asset expected to be realized, sold or consumed within the operating cycle or specified short period
B. Expenditure whose benefit is generally consumed within the current accounting period
C. Recognition of transactions primarily when cash is received or paid
D. Recognition of income and expenses when earned or incurred rather than only when cash moves
Correct Answer: C. Recognition of transactions primarily when cash is received or paid
Explanation: Cash basis: Recognition of transactions primarily when cash is received or paid
QID #27227
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is correctly associated with Parliament cannot alter the basic structure of the Constitution through amendment?
A
Eleventh Schedule
B
Article 21A
C
Twelfth Schedule
D
Basic structure doctrine
Correct Answer: D. Basic structure doctrine
Question: Which of the following is correctly associated with Parliament cannot alter the basic structure of the Constitution through amendment?
A. Eleventh Schedule
B. Article 21A
C. Twelfth Schedule
D. Basic structure doctrine
Correct Answer: D. Basic structure doctrine
Explanation: The Supreme Court developed the basic structure doctrine in Kesavananda Bharati.
QID #27226
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Fill in the blank: The report must be submitted ___ Friday.
A
at
B
by
C
on to
D
for
Correct Answer: B. by
Question: Fill in the blank: The report must be submitted ___ Friday.
A. at
B. by
C. on to
D. for
Correct Answer: B. by
Explanation: 'By Friday' expresses a deadline.
QID #27225
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is correctly associated with watt?
A
Speed of light in vacuum
B
Functional unit of kidney
C
SI unit of force
D
SI unit of power
Correct Answer: D. SI unit of power
Question: Which of the following is correctly associated with watt?
A. Speed of light in vacuum
B. Functional unit of kidney
C. SI unit of force
D. SI unit of power
Correct Answer: D. SI unit of power
Explanation: Power is measured in watts.
QID #27224
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Sum of observations divided by the number of observations
A
Arithmetic mean
B
Median
C
Sampling error
D
Independent events
Correct Answer: A. Arithmetic mean
Question: Which of the following is best described as: Sum of observations divided by the number of observations
A. Arithmetic mean
B. Median
C. Sampling error
D. Independent events
Correct Answer: A. Arithmetic mean
Explanation: The correct answer is Arithmetic mean. Sum of observations divided by the number of observations
QID #27223
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
August Offer is correctly associated with which of the following?
A
1942
B
1940
C
1931
D
1932
Correct Answer: B. 1940
Question: August Offer is correctly associated with which of the following?
A. 1942
B. 1940
C. 1931
D. 1932
Correct Answer: B. 1940
Explanation: The British government announced the August Offer in 1940.
QID #27222
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Middle value after arranging observations in order
A
Median
B
Standard deviation
C
Sample
D
Sampling error
Correct Answer: A. Median
Question: Which of the following is best described as: Middle value after arranging observations in order
A. Median
B. Standard deviation
C. Sample
D. Sampling error
Correct Answer: A. Median
Explanation: The correct answer is Median. Middle value after arranging observations in order
QID #27221
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Scheme providing pension benefits to eligible members and beneficiaries
A
Social assistance
B
ESIC
C
Social insurance
D
Employees' Pension Scheme, 1995
Correct Answer: D. Employees' Pension Scheme, 1995
Question: Which of the following is best described as: Scheme providing pension benefits to eligible members and beneficiaries
A. Social assistance
B. ESIC
C. Social insurance
D. Employees' Pension Scheme, 1995
Correct Answer: D. Employees' Pension Scheme, 1995
Explanation: The correct answer is Employees' Pension Scheme, 1995. Scheme providing pension benefits to eligible members and beneficiaries
QID #27220
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is correctly associated with oxygen?
A
Genetic material in most organisms
B
Greenhouse gas strongly associated with fossil-fuel combustion
C
Deficiency disease caused by lack of vitamin D in children
D
Gas essential for aerobic respiration
Correct Answer: D. Gas essential for aerobic respiration
Question: Which of the following is correctly associated with oxygen?
A. Genetic material in most organisms
B. Greenhouse gas strongly associated with fossil-fuel combustion
C. Deficiency disease caused by lack of vitamin D in children
D. Gas essential for aerobic respiration
Correct Answer: D. Gas essential for aerobic respiration
Explanation: Oxygen is required for aerobic respiration.
QID #27219
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Formal sequence for raising and resolving workplace complaints
A
Trade union
B
Code of discipline
C
Bipartism
D
Grievance procedure
Correct Answer: D. Grievance procedure
Question: Which of the following is best described as: Formal sequence for raising and resolving workplace complaints
A. Trade union
B. Code of discipline
C. Bipartism
D. Grievance procedure
Correct Answer: D. Grievance procedure
Explanation: The correct answer is Grievance procedure. Formal sequence for raising and resolving workplace complaints
QID #27218
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Real GDP?
A
RBI facility for absorbing liquidity without collateral
B
Tax collected through transactions where burden may be shifted to another person
C
Sale or dilution of government equity in public-sector enterprises
D
GDP measured at constant prices to remove price-change effects
Correct Answer: D. GDP measured at constant prices to remove price-change effects
Question: Which statement best explains Real GDP?
A. RBI facility for absorbing liquidity without collateral
B. Tax collected through transactions where burden may be shifted to another person
C. Sale or dilution of government equity in public-sector enterprises
D. GDP measured at constant prices to remove price-change effects
Correct Answer: D. GDP measured at constant prices to remove price-change effects
Explanation: Real GDP: GDP measured at constant prices to remove price-change effects
QID #27217
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Adjudication?
A
Formal sequence for raising and resolving workplace complaints
B
Dispute-resolution process in which a neutral person assists parties in reaching settlement
C
Termination by employer of service of a worker for reasons other than specified exclusions under labour law
D
Formal settlement of an industrial dispute by a competent labour court or tribunal
Correct Answer: D. Formal settlement of an industrial dispute by a competent labour court or tribunal
Question: Which statement best explains Adjudication?
A. Formal sequence for raising and resolving workplace complaints
B. Dispute-resolution process in which a neutral person assists parties in reaching settlement
C. Termination by employer of service of a worker for reasons other than specified exclusions under labour law
D. Formal settlement of an industrial dispute by a competent labour court or tribunal
Correct Answer: D. Formal settlement of an industrial dispute by a competent labour court or tribunal
Explanation: Adjudication: Formal settlement of an industrial dispute by a competent labour court or tribunal
QID #27216
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Insurer?
A
Person or entity that owns an insurance policy
B
Consideration paid for insurance coverage
C
Insurance purchased by an insurer to transfer part of its own risk
D
Entity that undertakes insurance risk
Correct Answer: D. Entity that undertakes insurance risk
Question: Which statement best explains Insurer?
A. Person or entity that owns an insurance policy
B. Consideration paid for insurance coverage
C. Insurance purchased by an insurer to transfer part of its own risk
D. Entity that undertakes insurance risk
Correct Answer: D. Entity that undertakes insurance risk
Explanation: Insurer: Entity that undertakes insurance risk
QID #27215
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Easy
If A alone can finish a job in 15 days and B works at the same rate, how long will A and B together take?
A
7.5 days
B
15 days
C
30 days
D
13 days
Correct Answer: A. 7.5 days
Question: If A alone can finish a job in 15 days and B works at the same rate, how long will A and B together take?
A. 7.5 days
B. 15 days
C. 30 days
D. 13 days
Correct Answer: A. 7.5 days
Explanation: Together their rate doubles, so time halves to 7.5 days.
QID #27214
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Repo rate?
A
Index tracking price changes at the wholesale level for a basket of goods
B
Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
C
Market-driven fall in the rupee's value relative to another currency
D
Fiscal deficit minus interest payments
Correct Answer: B. Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
Question: Which statement best explains Repo rate?
A. Index tracking price changes at the wholesale level for a basket of goods
B. Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
C. Market-driven fall in the rupee's value relative to another currency
D. Fiscal deficit minus interest payments
Correct Answer: B. Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
Explanation: Repo rate: Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
QID #27213
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Industrial democracy?
A
Participation of workers in decisions affecting workplace and enterprise
B
Industrial-relations mechanism involving government, employers and workers
C
Organization of workers formed to protect and advance employment-related interests
D
Formal acceptance of a union for collective representation
Correct Answer: A. Participation of workers in decisions affecting workplace and enterprise
Question: Which statement best explains Industrial democracy?
A. Participation of workers in decisions affecting workplace and enterprise
B. Industrial-relations mechanism involving government, employers and workers
C. Organization of workers formed to protect and advance employment-related interests
D. Formal acceptance of a union for collective representation
Correct Answer: A. Participation of workers in decisions affecting workplace and enterprise
Explanation: Industrial democracy: Participation of workers in decisions affecting workplace and enterprise
QID #27212
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Speaker of the 18th Lok Sabha
A
SEBI Chairman Tuhin Kanta Pandey
B
2026 Asian Games
C
Om Birla
D
2026 Winter Olympic Games
Correct Answer: C. Om Birla
Question: Which of the following is best described as: Speaker of the 18th Lok Sabha
A. SEBI Chairman Tuhin Kanta Pandey
B. 2026 Asian Games
C. Om Birla
D. 2026 Winter Olympic Games
Correct Answer: C. Om Birla
Explanation: The correct answer is Om Birla. Speaker of the 18th Lok Sabha
QID #27211
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Reinsurance?
A
Duty of parties to disclose material facts relevant to insurance contract
B
Insurance purchased by an insurer to transfer part of its own risk
C
Series of periodic payments often used for retirement income
D
Non-life insurance such as motor, fire, marine and health categories
Correct Answer: B. Insurance purchased by an insurer to transfer part of its own risk
Question: Which statement best explains Reinsurance?
A. Duty of parties to disclose material facts relevant to insurance contract
B. Insurance purchased by an insurer to transfer part of its own risk
C. Series of periodic payments often used for retirement income
D. Non-life insurance such as motor, fire, marine and health categories
Correct Answer: B. Insurance purchased by an insurer to transfer part of its own risk
Explanation: Reinsurance: Insurance purchased by an insurer to transfer part of its own risk
QID #27210
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which of the following is best described as: Service period considered for pension entitlement under the pension scheme
A
Disability benefit
B
Employee contribution
C
Maternity protection
D
Pensionable service
Correct Answer: D. Pensionable service
Question: Which of the following is best described as: Service period considered for pension entitlement under the pension scheme
A. Disability benefit
B. Employee contribution
C. Maternity protection
D. Pensionable service
Correct Answer: D. Pensionable service
Explanation: The correct answer is Pensionable service. Service period considered for pension entitlement under the pension scheme
QID #27209
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Choose the closest synonym of 'prudent'.
A
wise
B
rash
C
careless
D
extravagant
Correct Answer: A. wise
Question: Choose the closest synonym of 'prudent'.
A. wise
B. rash
C. careless
D. extravagant
Correct Answer: A. wise
Explanation: 'prudent' means wise.
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