Institution: জাতীয় কবি কাজী নজরুল ইসলাম বিশ্ববিদ্যালয় (JKKNIU) Exam: গ ইউনিট || জাতীয় কবি কাজী নজরুল ইসলাম বিশ্ববিদ্যালয় || 2012
Topic: বিবিধ, Subject: Business Education (ব্যবসায় শিক্ষা)

Best Answer Explained in Below-:

The question asks for the term used to describe the portion of profit that is distributed among shareholders. The correct answer, "D) Dividend," pertains specifically to this concept in finance.

Dividends represent a share of a company's earnings that is returned to its shareholders as a form of profit distribution. When a company generates profits, it can choose to reinvest that money back into the business (known as retained profit) or distribute a portion of it to its shareholders. Dividends are typically paid out in cash or additional shares and are declared by the company's board of directors.

In contrast, "A) Profit" is a general term referring to the total earnings of the company before any distributions are made. "B) Retained Profit" refers to the portion of profit that is reinvested into the business rather than distributed to shareholders. "C) Expenses" signify the costs incurred in the operation of the business, not the profits themselves.

Thus, among the given options, "Dividend" is the accurate term for the part of the profit allocated to shareholders, making it the correct choice for the question.