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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Q. The __________ of a chemical company can be obtained directly from the balance sheet as the difference between current assets and current liabilities.

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Q. Which of the following ceramic packing materials is the costliest of all ?

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Q. Manufacturing cost in a chemical company does not include the

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Q. Expenditure on research and development (R & D) is categorised as the __________ , while making an estimate of the total product cost for a chemical plant.

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Q. For a typical project, the cumulative cash flow is zero at the

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Q. An investment of Rs. 100 lakhs is to be made for construction of a plant, which will take two years to start production. The annual profit from the operation of the plant is Rs. 20 lakhs. What will be the pay back time ?

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Q. 'Lang factor' is defined as the ratio of the capital investment to the delivered cost of major equipments. The value of 'Lang factor' for fixed capital investment, for a solid-fluid processing chemical plant ranges from

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Q. A balance sheet for a chemical plant shows its financial condition at any given date. It does not contain the __________ of the plant.

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