Berl saddles
Raschig rings
Pall rings
Intalox saddles
A. Berl saddles
Inventories
Marketable securities
Chemical equipments
None of these
4
13
22
34
Advertising
Warehousing
Legal fees
Customer service
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)
Raw materials inventory
Utilities plants
Process equipment
Emergency facilities
Fabricated equipment and machinery
Process instruments and control
Pumps and compressor
Electrical equipments and material
Ageing
Wear and tear
Obsolescence
Breakdown or accident
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)
Straight line method
Declining balance
Both (A) and (B)
Neither (A) nor (B)
Utilities plants
Maintenance and repair inventory
Process equipments
Depreciation
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
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
Overhead cost
Working capital
Indirect production cost
Direct production cost
More
Less
Same
No
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
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
Viscosity of the fluid
Density of the fluid
Total cost considerations (pumping cost plus fixed cost of the pipe)
None of these
Net present worth
Pay out period
Discounted cash flow
Rate of return on investment
Cash reserve
Capital
Turnover
Investment
Cost benefit analysis
Floor area availability
Terminal parameters
Evaporation capacity required
Manufacturing cost = direct product cost + fixed charges + plant overhead costs
General expenses = administrative expenses + distribution & marketing expenses
Total product cost = manufacturing cost + general expenses
Total product cost = direct production cost + plant overhead cost
Decrease
Increase
No change
None of these
Fixed cost and total cost
Total cost and sales revenue
Fixed cost and sales revenue
None of these
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
Diminishing balance
Straight line
Sum of the years digit
Sinking fund
1.2 to 1.4
2.5 to 2.7
4.2 to 4.4
6.2 to 6.4
Fixed charges
Plant overheads
Direct products cost
Administrative expenses
Profit before interest and tax i.e., net profit + interest + tax
Profit after tax plus depreciation
Net profit + tax
Profit after tax
The financial condition at any given time
Only current assets
Only fixed assets
Only current and fixed assets
p.i.n.
p(1 + i.n)
p(1 + i)n
p(1 - i.n)