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IUPAC name of ester is:
A. Alkoxy alkane
B. Alkyl alkanoate
C. Alkanoyl halide
D. Alkanoic anhydride

Answer
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Hint: IUPAC stands for International Union of Pure and Applied Chemistry. IUPAC gives us some basic rules for the nomenclature of any compound i.e. for producing their IUPAC name rather than common name.

Complete answer:
The given compound is ester which is chemical compound derived from acid where acid may be organic or inorganic in nature and in ester there is at least one hydroxyl group represented by $R-COO-R'$ $OH$ is replaced by an $O-alkyl$ group known by the name alkoxy group. Generally esters are derived from the substitution reaction of a carboxylic acid and an alcohol.
Esters usually have a sweet odor and are considered as high quality solvents. The nomenclature can be described from the names of its parent molecule alcohol and acid. These are derived from simplest carboxylic acids commonly named according to their trivial names like formate, acetate and propionate which according IUPAC nomenclature known as methanoate, ethanoate and propanoate respectively.
These generally have the suffix oate in them. The chemical formula for ester is represented by $R-COO-R'$, Where R and R’ may be any alkyl or aryl group and may or may not be the same.
Hence from the above discussion we can conclude that IUPAC name of ester should be Alkyl alkanoate where both R and R’ are of alkyl nature, option B is the correct answer.

Note:
Being a good odor compounds esters are used as a constituent in perfumes, essential oils, food flavorings, cosmetics. Esters are also used as organic solvents, nitrate esters are used in explosive materials and also used to make surfactants.