21. Sum of the years digit method is used for
22. Payback period is the time required
23. A bank lends a mine owner Rs. 1,00,000 today to purchase hand-held drills. If a note of agreement is signed to pay the bank Rs. 1,76,234 at the end of 5 years, the rate of interest in percent compounded yearly on the loan becomes
24. An O.C. mine requires 16 blocks of overburden of 3000 te each to mine 4 blocks of coal of 2000 te each. The mining cost of both overburden and coal is Rs. 50 per tonne. The cost of transportation of overburden to dump areas is Rs. 50 per tonne. Coal transportation cost to the selling point is Rs. 75 per tonne. The price of coal is Rs. 800 per tonne, If the royalty and tax to the state is Rs. 50 per tonne, the nominal profit in rupees is
25. The cash flow table of a manganese mine for a particular year is shown below:
Item Amount
(Rs. in lakhs)
Revenue
900
Cost (other than depreciation)
300
Depreciation
100
Profit before tax
500
If the corporate tax is 50% of the profit before tax, operating cash inflow in lakhs of rupees is
Item Amount | (Rs. in lakhs) |
Revenue | 900 |
Cost (other than depreciation) | 300 |
Depreciation | 100 |
Profit before tax | 500 |
If the corporate tax is 50% of the profit before tax, operating cash inflow in lakhs of rupees is