০০। "Break-even point" is the point of intersection of
ক) fixed cost and total cost.
খ) total cost and sales revenue.
গ) fixed cost and sales revenue.
ঘ) none of these.
০১। '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
ক) 1.2 to 1.4
খ) 2.5 to 2.7
গ) 4.2 to 4.4
ঘ) 6.2 to 6.4
০২। 'P' is the investment made on an equipment, 'S' is its salvage value and 'n is the life of the equipment in years. The depreciation for rath year by the sum-of years digit method will be
ক)
খ)
গ)
ঘ)
০৩। 'Six-tenth factor' rule is used for estimating the
ক) equipment installation cost.
খ) equipment cost by scaling.
গ) cost of piping.
ঘ) utilities cost.
০৪। 'Utilities' in a chemical process plant includes compressed air, steam, water, electrical power, oxygen, acetylene, fuel gases etc. Utility costs for ordinary chemical process plants ranges roughly from __________ percent of the total product cost.
ক) l to 5
খ) 10 to 20
গ) 25 to 35
ঘ) 35 to 45
০৫। A balance sheet for a chemical plant shows its financial condition at any given date. It does not contain the __________ of the plant.
ক) current asset
খ) current liability
গ) long term debt
ঘ) profit
০৬। A balance sheet for an industrial concern shows
ক) the financial condition at any given time.
খ) only current assets.
গ) only fixed assets.
ঘ) only current and fixed assets.
০৭। A machine has an initial value of Rs. 5000, service life of 5 years and final salvage value of Rs. 1000. The annual depreciation cost by straight line method is Rs.
ক) 300
খ) 600
গ) 800
ঘ) 1000
০৮। A present sum of Rs. 100 at the end of one year, with half yearly rate of interest at 10%, will be Rs.
ক) 121
খ) 110
গ) 97
ঘ) 91
০৯। A reactor having a salvage value of Rs. 10000 is estimated to have a service life of 10 years. The annual interest rate is 10%. The original cost of the reactor was Rs. 80000. The book value of the reactor after 5 years using sinking fund depreciation method will be Rs.
ক) 40096
খ) 43196
গ) 53196
ঘ) 60196
১০। A series of equal payments (e.g., deposit or cost) made at equal intervals of time is known as
ক) perpetuity
খ) capital charge factor
গ) annuity
ঘ) future worth
১১। A shareholder has __________ say in the affairs of company management compared to a debenture holder.
ক) more
খ) less
গ) same
ঘ) no
১২। 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.
ক) n
খ) n0.6
গ) n0.4
ঘ) n
১৩। Accumulated sum at the end of 5 years, if Rs. 10000 is invested now at 10% interest per annum on a compound basis is Rs.
ক) 15000
খ) 16105
গ) 18105
ঘ) 12500
১৪। 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
ক) manufacturing cost.
খ) depreciation by sinking fund method.
গ) discrete compound interest.
ঘ) cash ratio.
১৫। 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 ?
ক) 5 years
খ) 7 years
গ) 12 years
ঘ) 10 years
১৬। An investment of Rs. 1000 is carrying an interest of 10% compounded quarterly. The value of the investment at the end of five years will be
ক)
খ) 1000 (1 + 0.1)20
গ)
ঘ)
১৭। Annual depreciation cost are not constant when, the __________ method of depreciation calculation is used.
ক) straight line
খ) sinking fund
গ) present worth
ঘ) declining balance.
১৮। Annual depreciation costs are constant, when the __________ method of depreciation calculation is used.
ক) declining balance
খ) straight line
গ) sum of the years digit
ঘ) none of these
১৯। 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 The most major component of this cost index is
