Accrual basis : আগানো হিসাব; উপচিত হিসাব;
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Appropriate Prepositions
Alarm at, by, for(আশংকা করা/শঙ্কিত হওয়া): I was not alarmed at/by the news, but I was alarmed for their safety.
Convenient to(সুবিধাজনক): The work is convenient to your nature.
Loyal to (অনুগত): Every citizen must be loyal to the state.
Regret for (দুঃখ করা): We regretted for his failure.
Smile on/upon (অনুগ্রহ করা): Fortune smiles on/upon the brave.
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Idioms
Brown study (দিবাস্বপ্ন): The girl is absorbed in a brown study.
Fair play (প্রতারণা বিহীন নীতি বা কাজ): I believe in the practice of fair play in my business.
Hard nut to crack (কঠিন সমস্যা): The problem of adult education is really hard nut to crack.
Out of date (সেকেলে): This fashion is out of date.
Tooth and nail (strongly, প্রবলভাবে)-He fought tooth and nail against his enemy.