10 to 20
35 to 45
55 to 65
70 to 80
B. 35 to 45
Water supply
Running a control laboratory
Property protection
Medical services
Overhead cost
Working capital
Indirect production cost
Direct production cost
Debt-equity ratio of a chemical company describes the lenders contribution for each rupee of owner's contribution i.e., debt-equity ratio = total debt/net worth
Return on investment (ROI) is the ratio of profit before interest & tax and capital employed (i.e. net worth + total debt)
Working capital = current assets + current liability
Turn over = opening stock + production closing stock
Present worth method
Sinking fund method
Sum of the years-digits method
All (A), (B) and (C)
Ageing
Wear and tear
Obsolescence
Breakdown or accident
Difference between income and expense is termed as gross revenue
Unamortised cost is the difference between the original cost of a property and all the depreciation charges made to date
Sum-of-the-years-digits methods of depreciation calculation accounts for the interest on the investment
Scrap value is the net amount of money obtainable from the sale of used property over and above any charges involved in its removal & sale
Decrease
Increase
No change
None of these
Value of the asset decreases linearly with time
Annual cost of depreciation is same every year
Annual depreciation is the fixed percentage of the property value at the beginning of the particular year
None of these
Efficient utilisation of manpower and machines
Preparing production schedule
Efficient despatching of products
Inventory control
10 to 20
20 to 40
45 to 60
65 to 75
300
600
800
1000
Cash ratio
Net working capital
Current ratio
Liquids assets
15%
10%
1.5%
150%
10 to 20
35 to 45
55 to 65
70 to 80
Property
Excise
Income
Capital gain
Product inventory
In-process inventory
Minimum cash reserve
Storage facilities
Equipment selection
Product evaluation
Equipment design
Cost estimation
10-15% of purchased equipment cost
3-10% of fixed capital investment
Either (A) or (B)
Neither (A) nor (B)
Viscosity of the fluid
Density of the fluid
Total cost considerations (pumping cost plus fixed cost of the pipe)
None of these
Plant overhead cost
Fixed charges
Direct production cost
General expenses
Market survey
Operating labour, supervision and supplies
Overhead and utilities
Depreciation, property tax and insurance
Annually
Fortnightly
Monthly
Half-yearly
Total income
Gross earning
Total product cost
Fixed cost
Declining balance
Straight line
Sum of the years digit
None of these
Gives a correct picture of profitability
Underemphasises liquidity
Does not measure the discounted rate of return
Takes into account the cash inflows after the recovery of investments
Initial cost
Book value at the end of (n - 1)th year
Depreciation during the (n - 1)th year
Difference between initial cost and salvage value
And economic life of a project are the same
Is the length of time over which the earnings on a project equals the investment
Is affected by the variation in earnings after the recovery of the investment
All (A), (B) and (C)
Decreases
Increases
Remains the same
May increase or decrease, depending upon whether the fluid is Newtonian or non-Newtonian
1
5
10
30
Utilities plants
Maintenance and repair inventory
Process equipments
Depreciation