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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 #27208
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Choose the correct one-word substitution for 'a person who audits accounts'.
A
Auditor
B
Editor
C
Arbitrator
D
Curator
Correct Answer: A. Auditor
Question: Choose the correct one-word substitution for 'a person who audits accounts'.
A. Auditor
B. Editor
C. Arbitrator
D. Curator
Correct Answer: A. Auditor
Explanation: An auditor examines accounts and records.
QID #27207
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: Process through which countries coordinate or combine economic policies and markets
A
Foreign direct investment
B
Offshoring
C
Protectionism
D
Regional economic integration
Correct Answer: D. Regional economic integration
Question: Which of the following is best described as: Process through which countries coordinate or combine economic policies and markets
A. Foreign direct investment
B. Offshoring
C. Protectionism
D. Regional economic integration
Correct Answer: D. Regional economic integration
Explanation: The correct answer is Regional economic integration. Process through which countries coordinate or combine economic policies and markets
QID #27206
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Labour welfare fund?
A
Employment-linked protection and paid leave associated with maternity under applicable law
B
Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law
C
Person undertaking platform-mediated work as recognized in social-security law
D
Statutory or institutional fund supporting specified welfare measures for workers
Correct Answer: D. Statutory or institutional fund supporting specified welfare measures for workers
Question: Which statement best explains Labour welfare fund?
A. Employment-linked protection and paid leave associated with maternity under applicable law
B. Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law
C. Person undertaking platform-mediated work as recognized in social-security law
D. Statutory or institutional fund supporting specified welfare measures for workers
Correct Answer: D. Statutory or institutional fund supporting specified welfare measures for workers
Explanation: Labour welfare fund: Statutory or institutional fund supporting specified welfare measures for workers
QID #27205
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Article 368 is correctly associated with which of the following?
A
Power and procedure for amendment of the Constitution
B
Right to education for children aged six to fourteen years
C
Equality before law and equal protection of laws
D
Attorney General for India
Correct Answer: A. Power and procedure for amendment of the Constitution
Question: Article 368 is correctly associated with which of the following?
A. Power and procedure for amendment of the Constitution
B. Right to education for children aged six to fourteen years
C. Equality before law and equal protection of laws
D. Attorney General for India
Correct Answer: A. Power and procedure for amendment of the Constitution
Explanation: Article 368 deals with constitutional amendment.
QID #27204
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: Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law
A
Provident fund
B
Platform worker
C
Employees' compensation
D
Gig worker
Correct Answer: D. Gig worker
Question: Which of the following is best described as: Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law
A. Provident fund
B. Platform worker
C. Employees' compensation
D. Gig worker
Correct Answer: D. Gig worker
Explanation: The correct answer is Gig worker. Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law
QID #27203
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: Insurance benefit linked to EPF membership under the EDLI scheme
A
Employees' deposit-linked insurance
B
Occupational Safety, Health and Working Conditions Code, 2020
C
Gratuity
D
Floor wage
Correct Answer: A. Employees' deposit-linked insurance
Question: Which of the following is best described as: Insurance benefit linked to EPF membership under the EDLI scheme
A. Employees' deposit-linked insurance
B. Occupational Safety, Health and Working Conditions Code, 2020
C. Gratuity
D. Floor wage
Correct Answer: A. Employees' deposit-linked insurance
Explanation: The correct answer is Employees' deposit-linked insurance. Insurance benefit linked to EPF membership under the EDLI scheme
QID #27202
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which word best matches the meaning 'examine closely'?
A
scrutinize
B
avoid
C
summarize
D
celebrate
Correct Answer: A. scrutinize
Question: Which word best matches the meaning 'examine closely'?
A. scrutinize
B. avoid
C. summarize
D. celebrate
Correct Answer: A. scrutinize
Explanation: 'scrutinize' means examine closely.
QID #27201
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: Amount received before the related income is earned
A
Provision for doubtful debts
B
Accrual basis
C
Written-down value method
D
Unearned income
Correct Answer: D. Unearned income
Question: Which of the following is best described as: Amount received before the related income is earned
A. Provision for doubtful debts
B. Accrual basis
C. Written-down value method
D. Unearned income
Correct Answer: D. Unearned income
Explanation: The correct answer is Unearned income. Amount received before the related income is earned
QID #27200
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Easy
Find the next number: 2, 4, 6, 8, ?
A
10
B
12
C
8
D
20
Correct Answer: A. 10
Question: Find the next number: 2, 4, 6, 8, ?
Correct Answer: A. 10
Explanation: The pattern is add 2; next term is 10.
QID #27199
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: Insurance scheme linked to EPF membership
A
Social assistance
B
Gratuity
C
Disability benefit
D
Employees' Deposit Linked Insurance Scheme, 1976
Correct Answer: D. Employees' Deposit Linked Insurance Scheme, 1976
Question: Which of the following is best described as: Insurance scheme linked to EPF membership
A. Social assistance
B. Gratuity
C. Disability benefit
D. Employees' Deposit Linked Insurance Scheme, 1976
Correct Answer: D. Employees' Deposit Linked Insurance Scheme, 1976
Explanation: The correct answer is Employees' Deposit Linked Insurance Scheme, 1976. Insurance scheme linked to EPF membership
QID #27198
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: Cross-border investment mainly in financial assets without managerial control
A
Offshoring
B
Currency depreciation
C
Trade liberalization
D
Portfolio investment
Correct Answer: D. Portfolio investment
Question: Which of the following is best described as: Cross-border investment mainly in financial assets without managerial control
A. Offshoring
B. Currency depreciation
C. Trade liberalization
D. Portfolio investment
Correct Answer: D. Portfolio investment
Explanation: The correct answer is Portfolio investment. Cross-border investment mainly in financial assets without managerial control
QID #27197
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Minimum wage?
A
Adjudicatory forum for specified industrial disputes
B
Consolidates laws relating broadly to trade unions, conditions of employment and industrial disputes
C
Worker who migrates across states for employment as covered by applicable labour regulation
D
Legally prescribed floor below which covered workers should not ordinarily be paid
Correct Answer: D. Legally prescribed floor below which covered workers should not ordinarily be paid
Question: Which statement best explains Minimum wage?
A. Adjudicatory forum for specified industrial disputes
B. Consolidates laws relating broadly to trade unions, conditions of employment and industrial disputes
C. Worker who migrates across states for employment as covered by applicable labour regulation
D. Legally prescribed floor below which covered workers should not ordinarily be paid
Correct Answer: D. Legally prescribed floor below which covered workers should not ordinarily be paid
Explanation: Minimum wage: Legally prescribed floor below which covered workers should not ordinarily be paid
QID #27196
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 Superintendence, direction and control of elections vested in the Election Commission?
A
Article 76
B
Article 324
C
Article 21A
D
Article 16
Correct Answer: B. Article 324
Question: Which of the following is correctly associated with Superintendence, direction and control of elections vested in the Election Commission?
A. Article 76
B. Article 324
C. Article 21A
D. Article 16
Correct Answer: B. Article 324
Explanation: Article 324 concerns the Election Commission.
QID #27195
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: Systematic allocation of the depreciable amount of an asset over its useful life
A
Cash basis
B
Revenue expenditure
C
Depreciation
D
Trial balance
Correct Answer: C. Depreciation
Question: Which of the following is best described as: Systematic allocation of the depreciable amount of an asset over its useful life
A. Cash basis
B. Revenue expenditure
C. Depreciation
D. Trial balance
Correct Answer: C. Depreciation
Explanation: The correct answer is Depreciation. Systematic allocation of the depreciable amount of an asset over its useful life
QID #27194
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: Delhi monument begun by Qutb-ud-din Aibak and completed or extended by successors
A
Carnatic music
B
Manipuri
C
Sattriya
D
Qutub Minar
Correct Answer: D. Qutub Minar
Question: Which of the following is best described as: Delhi monument begun by Qutb-ud-din Aibak and completed or extended by successors
A. Carnatic music
B. Manipuri
C. Sattriya
D. Qutub Minar
Correct Answer: D. Qutub Minar
Explanation: The correct answer is Qutub Minar. Delhi monument begun by Qutb-ud-din Aibak and completed or extended by successors
QID #27193
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains URL?
A
Central processing unit that executes instructions
B
Separate copy of data maintained for recovery
C
Uniform Resource Locator identifying the address of a web resource
D
Volatile primary memory used for active programs and data
Correct Answer: C. Uniform Resource Locator identifying the address of a web resource
Question: Which statement best explains URL?
A. Central processing unit that executes instructions
B. Separate copy of data maintained for recovery
C. Uniform Resource Locator identifying the address of a web resource
D. Volatile primary memory used for active programs and data
Correct Answer: C. Uniform Resource Locator identifying the address of a web resource
Explanation: URL: Uniform Resource Locator identifying the address of a web resource
QID #27192
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Cash Reserve Ratio?
A
Destination-based indirect tax on supply of goods and services with input-tax-credit mechanism
B
Share of a bank's net demand and time liabilities maintained as cash balance with RBI
C
Sustained rise in the general price level
D
Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
Correct Answer: B. Share of a bank's net demand and time liabilities maintained as cash balance with RBI
Question: Which statement best explains Cash Reserve Ratio?
A. Destination-based indirect tax on supply of goods and services with input-tax-credit mechanism
B. Share of a bank's net demand and time liabilities maintained as cash balance with RBI
C. Sustained rise in the general price level
D. Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
Correct Answer: B. Share of a bank's net demand and time liabilities maintained as cash balance with RBI
Explanation: Cash Reserve Ratio: Share of a bank's net demand and time liabilities maintained as cash balance with RBI
QID #27191
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: Part of balance of payments covering trade in goods and services, income and current transfers
A
Direct tax
B
Devaluation
C
Primary deficit
D
Current account
Correct Answer: D. Current account
Question: Which of the following is best described as: Part of balance of payments covering trade in goods and services, income and current transfers
A. Direct tax
B. Devaluation
C. Primary deficit
D. Current account
Correct Answer: D. Current account
Explanation: The correct answer is Current account. Part of balance of payments covering trade in goods and services, income and current transfers
QID #27190
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Employee State Insurance?
A
Benefit payable to eligible dependants after death of a covered person
B
Member declaration identifying person or persons entitled to receive specified benefits on death
C
Periodic contribution credited to an employee's provident-fund account under applicable rules
D
Social insurance system providing specified medical and cash benefits to covered employees
Correct Answer: D. Social insurance system providing specified medical and cash benefits to covered employees
Question: Which statement best explains Employee State Insurance?
A. Benefit payable to eligible dependants after death of a covered person
B. Member declaration identifying person or persons entitled to receive specified benefits on death
C. Periodic contribution credited to an employee's provident-fund account under applicable rules
D. Social insurance system providing specified medical and cash benefits to covered employees
Correct Answer: D. Social insurance system providing specified medical and cash benefits to covered employees
Explanation: Employee State Insurance: Social insurance system providing specified medical and cash benefits to covered employees
QID #27189
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 7 Medium
Which statement best explains Current account?
A
Part of balance of payments covering trade in goods and services, income and current transfers
B
Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
C
GDP measured at constant prices to remove price-change effects
D
Market-driven fall in the rupee's value relative to another currency
Correct Answer: A. Part of balance of payments covering trade in goods and services, income and current transfers
Question: Which statement best explains Current account?
A. Part of balance of payments covering trade in goods and services, income and current transfers
B. Rate at which RBI lends short-term funds to banks against eligible collateral under the liquidity framework
C. GDP measured at constant prices to remove price-change effects
D. Market-driven fall in the rupee's value relative to another currency
Correct Answer: A. Part of balance of payments covering trade in goods and services, income and current transfers
Explanation: Current account: Part of balance of payments covering trade in goods and services, income and current transfers
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