0.1 to 1
1 to 2
10 to 20
50 to 60
C. 10 to 20
Assets = equities
Assets = liabilities + net worth
Total income = costs + profits
Assets = capital
Total income
Gross earning
Total product cost
Fixed cost
n
n0.6
n0.4
√n
Cost benefit analysis
Floor area availability
Terminal parameters
Evaporation capacity required
5 years
7 years
12 years
10 years
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
Competition from other manufactures
Product distribution
Opportunities
Economics
10-15% of purchased equipment cost
3-10% of fixed capital investment
Either (A) or (B)
Neither (A) nor (B)
15
35
55
75
2
10
30
50
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
Present worth method
Sinking fund method
Sum of the years-digits method
All (A), (B) and (C)
Straight line method
Declining balance
Both (A) and (B)
Neither (A) nor (B)
1.2 to 1.4
2.5 to 2.7
4.2 to 4.4
6.2 to 6.4
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
Fixed charges and plant overhead cost
And plant overhead cost
Plant overhead cost and administrative expenses
None of these
Cash ratio
Net working capital
Current ratio
Liquids assets
0.1
0.6
0.2
0.8
Product inventory
In-process inventory
Minimum cash reserve
Storage facilities
(1 + i)n/S
S/(1 + i)n
S/(1 + in)
S/(1 + n)i
Multiple straight line method
Sinking fund method
Declining balance method
Sum of the years digit method
Diminishing balance
Straight line
Sum of the years digit
Sinking fund
Gross revenue is that total amount of capital received as a result of the sale of goods or service
Net revenue is the total profit remaining after deducting all costs excluding taxes
The ratio of immediately available cash to the total current liabilities is known as the cash ratio
Consolidated income statement based on a given time period indicates surplus capital and shows the relationship among total income, costs & profit over the time interval
Declining balance
Straight line
Sum of the years digit
None of these
Perpetuity
Capital charge factor
Annuity
Future worth
Decreases
Increases
Remains the same
May increase or decrease, depending upon whether the fluid is Newtonian or non-Newtonian
Fixed charges
Plant overheads
Direct products cost
Administrative expenses
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
Viscosity of the fluid
Density of the fluid
Total cost considerations (pumping cost plus fixed cost of the pipe)
None of these
40,096
43,196
53,196
60,196