Q. Generally, income taxes are based on the

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Q. A balance sheet for an industrial concern shows

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Q. Chemical engineering plant cost index is used for finding the present cost of a particular chemical plant, if the cost of similar plant at some time in the past is known.

The present cost of the plant = original cost   x (index value at present/index value at the time original cost was obtained)

The most major component of this cost index is

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Q. Purchased cost of equipments for a chemical process plant ranges from __________ percent of the fixed capital investment.

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Q. In a chemical process plant, the total product cost comprises of manufacturing cost and the

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Q. With increase in the discounted cash flow rate of return, the ratio of the total present value to the initial investment of a given project

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Q. __________ of depreciation calculation does not take into account the interest on investments.

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Q. Optimum economic pipe diameter for fluid is determined by the

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Q. Pick out the wrong statement.

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Q. Which of the following is not a current asset of a chemical company ?

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Q. Which of the following is not a component of the fixed capital for a chemical plant facility?

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Q. Functional depreciation of an equipment is the measure of decrease in its value due to its

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Q. The ratio of gross annual sales to the fixed capital investment is termed as the __________ ratio.

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Q. Effective and nominal interest rates are equal, when the interest is compounded

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Q. In financial accounting of a chemical plant, which of the following relationship is invalid?

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Q. Depreciation

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Q. According to six-tenths-factor rule, if the cost of a given unit at one capacity is known, then the cost of similar unit with '' times the capacity of the first unit is approximately equal to __________ times the cost of the initial unit.

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Q. An annuity is a series of equal payments occuring at equal time intervals, and this amount includes the sum of all payments plus interest, if allowed to accumulate at a definite rate of interest from the time of initial payment to the end of annuity term. Ordinary annuity is used in the calculation of the

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Q. Following the six-tenth factor rule, if a log-log plot of capacity of the equipment vs. cost of the equipment is made, then a straight line is obtained, whose slope is equal to

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Q. The amount of compounded interest during 'n' interest periods is

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