English Cloze Test New Pattern for SBI Clerk / IDBI Executive 2018 (Day-56)

Dear Readers, We all knew that SBI has introduced some new pattern in Cloze Test  Questions in the Examinations, many of our followers were requesting us to provide Practice Questions based on the new pattern, for that here We have started providing Practice English Questions Based on New pattern. Kindly follow us regularly and make use of it, if you have any suggestion kindly use the comment section below.

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Direction (1-10): In a passage given below there are 10 blanks, each followed by a word given in bold. Even blank has four alternative words given in options (a), (b), (c) and (d). You have to tell which word will best suit to the respective blank. Mark (e) as your answer if the word given in the bold after the blank is your answer i.e   “No change requires”.

Accrual concept is the most fundamental _(1)_[code]_of accounting which requires recording revenues when they are earned and not when they are received in cash, and recording expenses when they are incurred and not when they are paid.

GAAP allows _(2)_[guidance]_of financial statements on accrual basis only (and not on cash basis). This is because under accrual concept, revenues and expenses are _(3)_[enrolled]_in the period to which they relate and not when they are received or paid. Application of accrual concept results in accurate reporting of net income, assets, liabilities and retained earnings which improves analysis of the company’s financial _(4)_[demonstration]_and financial position over different periods.

Accrued revenue refers to revenues for which a business has not received cash payment from the customer. In accrual accounting, a credit sale is recorded when a customer takes delivery of a product — not when he pays the invoice in cash. The accounting entries are made to credit sales and debit accounts receivable. Once the company _(5)_[grabs]_the cash payment, it credits accounts receivable and debits cash. Accrued expenses refer to those for which a business has not made cash payment.

If a business records its transactions under the cash basis of accounting, then it does not _(6)_[operate]_accruals. Instead, it records transactions only when it either pays out or receives cash. The cash basis generates financial statements that are noticeably different from those created under the accrual basis. The difference between the cash method and accrual method can be easily understood. If you _(7)_[unveil]_an accounting service in the month of December and offer accounting service of rupees six lakhs in December, but you _(8)_[may]_not received any of the money from the customer till January, there will be alteration in the income statements for December and January in the cash and accrual bases of accounting. Under accrual method, your income statements will _(9)_[flaunt]_rupees six lakhs of revenues in December and nothing of those services will be stated as revenues in January. Under the cash method, your income statement of December will display no revenues. In its_(10)_[rank]_, the December services will be recounted as January revenues under cash based method of accounting.


a) faith

b) idea

c) principle

d) belief

e) No change required


a) direction

b) instruction

c) education

d) preparation

e) No change required


a) listed

b) recorded

c) enlisted

d) registered

e) No change required


a) exhibition

b) carnival

c) display

d) performance

e) No change required


a) seizes

b) clutches

c) receives

d) catches

e) No change required


a) conduct

b) use

c) activate

d) run

e) No change required


a) launch

b) originate

c) inaugurate

d) initiate

e) No change required


a) have

b) could

c) shall

d) might

e) No change required


a) show off

b) boast

c) display

d) brag

e) No change required


a) grade

b) status

c) class

d) place

e) No change required


Direction (1-10):


1) Correct Answer is: c)

According to the sentence, “principle” will be used as it means “rule /law/ theory”.

2) Correct Answer is: d)

According to the sentence “preparation” will be used as it means “the action or process of preparing”.

3) Correct Answer is: b)

The meaning of “record” is “note down/ write down” and the second and third form of this verb is “recorded”.

4) Correct Answer is: d)

According to the sentence “performance” will be used as it means “presentation”.

5) Correct Answer is: c)

According to the sentence “receives” will be use as it means “gets /obtains”.

6) Correct Answer is: b)

According to the sentence “use” will be used as it means “employ / apply”.

7) Correct Answer is: d)

According to the sentence “initiate” will be used as it means “start /begin”.

8) Correct Answer is: a)

As the sentence is based on present prefect and the subject is “you” so “have” will be used.

9) Correct Answer is: c)

According to the sentence “display” will be used as it means “show /present”.

10) Correct Answer is: d)

According to the sentence “place” will be used as it means “position”.

Daily Practice Test Schedule | Good Luck

Topic Daily Publishing Time
Daily News Papers & Editorials 8.00 AM
Current Affairs Quiz 9.00 AM
Logical Reasoning 10.00 AM
Quantitative Aptitude “20-20” 11.00 AM
Vocabulary (Based on The Hindu) 12.00 PM
Static GK Quiz 1.00 PM
English Language “20-20” 2.00 PM
Banking Awareness Quiz 3.00 PM
Reasoning Puzzles & Seating 4.00 PM
Daily Current Affairs Updates 5.00 PM
Data Interpretation / Application Sums (Topic Wise) 6.00 PM
Reasoning Ability “20-20” 7.00 PM
English Language (New Pattern Questions) 8.00 PM
General / Financial Awareness Quiz 9.00 PM

English New Pattern Questions 

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