Pick out the wrong statement.
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
- The payback method for the measurement of return on investment
- Functional depreciation of an equipment is the measure of decrease in its value due to its
- 'Utilities' in a chemical process plant includes compressed air, steam, water, electrical power, oxygen,…
- In financial accounting of a chemical plant, which of the following relationship is invalid?
- A reactor having a salvage value of Rs. 10000 is estimated to have a service life of 10 years. The annual…
- Payback period
- Which of the following ceramic packing materials is the costliest of all?
- Nominal and effective interest rates are equal, when the interest is compounded
- __________ of depreciation calculation does not take into account the interest on investments.
- Construction expenses are roughly __________ percent of the total direct cost of the plant.
- Utilities cost in the operation of chemical process plant comes under the
- For a typical project, the cumulative cash flow is zero at the
- Operating profit of a chemical plant is equal to
- In an ordinary chemical plant, electrical installation cost may be about
- Factory manufacturing cost is the sum of the direct production cost
- Which of the following is not a current asset of a chemical company?
- Which of the following is a component of working capital investment?
- Following the six-tenth factor rule, if a loglog plot of capacity of the equipment vs. cost of the equipment…
- Fixed charges for a chemical plant does not include the
- A shareholder has __________ say in the affairs of company management compared to a debenture holder.
- __________ taxes are based on gross earnings.
- The 'total capital investment' for a chemical process plant comprises of the fixed capital investment…
- With increase in the discounted cash flow rate of return, the ratio of the total present value to the…
- Which of the following methods of depreciation calculations results in book values greater than those…
- A balance sheet for an industrial concern shows
- Maximum production start up cost for making a chemical plant operational is about __________ percent…
- The amount of compounded interest during 'n' interest periods is
- __________ of depreciation calculation accounts for the interest on investment.
- Which of the following is not a component of the fixed capital for a chemical plant facility?
- 'P' is the investment made on an equipment, 'S' is its salvage value and 'n is the life of the equipment…