10

20

> 20

< 20

C. > 20

0.1

0.6

0.2

0.8

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

Straight line method

Declining balance

Both (A) and (B)

Neither (A) nor (B)

Ageing

Wear and tear

Obsolescence

Breakdown or accident

15000

16105

18105

12500

Present worth method

Sinking fund method

Sum of the years-digits method

All (A), (B) and (C)

Efficient utilisation of manpower and machines

Preparing production schedule

Efficient despatching of products

Inventory control

Cash reserve

Capital

Turnover

Investment

4

13

22

34

Inventories

Marketable securities

Chemical equipments

None of these

Book value

Total cost

Operating cost

None of these

Profit before interest and tax i.e., net profit + interest + tax

Profit after tax plus depreciation

Net profit + tax

Profit after tax

Longer tubes are less expensive per unit heat transfer area as compared to shorter tubes

A cost index is merely a number for a given year showing the cost at that time relative to a certain base year

Turnover ratio of a chemical plant is the ratio of gross annual sales to the fixed capital investment

Plates with butt welded joints are less expensive compared to lap welded joints, because squaring of plates is not necessary

Net present worth

Pay out period

Discounted cash flow

Rate of return on investment

Total annual rate of production equals the assigned value

Total annual product cost equals the total annual sales

Annual profit equals the expected value

Annual sales equals the fixed cost

10 to 20

20 to 40

45 to 60

65 to 75

Repairs and maintenance cost

Loss due to obsolescence of the equipment

Loss due to decrease in the demand of product

Loss due to accident/breakdown in the machinery

Diminishing balance

Straight line

Sum of the years digit

Sinking fund

Fixed charges and plant overhead cost

And plant overhead cost

Plant overhead cost and administrative expenses

None of these

Competition from other manufactures

Product distribution

Opportunities

Economics

5 years

7 years

12 years

10 years

Cash reserve

Rate of return on investment

Payout period

Discounted cash flow based on full life performance

5 to 10

20 to 30

40 to 50

60 to 70

Declining balance

Straight line

Sum of the years digit

None of these

Manufacturing cost

Depreciation by sinking fund method

Discrete compound interest

Cash ratio

Assets = equities

Assets = liabilities + net worth

Total income = costs + profits

Assets = capital

Contingencies

Onsite and offsite costs

Labour costs

Raw material costs

Quarterly

Semi-annually

Annually

In no case, they are equal

Fabricated equipment and machinery

Process instruments and control

Pumps and compressor

Electrical equipments and material

Proper utilisation of machines

Means to minimise idle time for machines

Time of completion of job

Time of starting of job and also about how much work should be completed during a particular period