Profit before interest and tax i.e., net profit + interest + tax
Profit after tax plus depreciation
Net profit + tax
Profit after tax
A. Profit before interest and tax i.e., net profit + interest + tax
Decrease
Increase
No change
None of these
Water supply
Running a control laboratory
Property protection
Medical services
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
30
50
75
95
10
20
> 20
< 20
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
121
110
97
91
Costs (on annual basis) are constant when the straight line method is used for its determination
Is the unavoidable loss in the value of the plant, equipment and materials with lapse in time
Does figure in the calculation of income tax liability on cash flows from an investment
All (A), (B) and (C)
Straight line
Sinking fund
Present worth
Declining balance
Interest on borrowed money
Rent of land and buildings
Property tax, insurance and depreciation
Repair and maintenance charges
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
Annually
Fortnightly
Monthly
Half-yearly
Gross margin = net income - net expenditure
Net sales realisation (NSR) = Gross sales - selling expenses
At breakeven point, NSR is more than the total production cost
Net profit = Gross margin - depreciation - interest
Cash reserve
Rate of return on investment
Payout period
Discounted cash flow based on full life performance
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
n
n0.6
n0.4
√n
15
35
55
75
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)
Perpetuity
Capital charge factor
Annuity
Future worth
10 to 20
20 to 40
45 to 60
65 to 75
Berl saddles
Raschig rings
Pall rings
Intalox saddles
The financial condition at any given time
Only current assets
Only fixed assets
Only current and fixed assets
Total income
Gross earning
Total product cost
Fixed cost
Low alloy steel
Lead
Titanium
High alloy steel
Competition from other manufactures
Product distribution
Opportunities
Economics
5 years
7 years
12 years
10 years
Product inventory
In-process inventory
Minimum cash reserve
Storage facilities
One
Three
Six
Twelve
Fabricated equipment and machinery
Process instruments and control
Pumps and compressor
Electrical equipments and material
p[(1+i)n - 1)]
p(1 + i)n
p(1 - i)n
p(1 + in)