ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.28 : In the development of a small engineering facility for biochemical processing, completed contract method is applied in its construction accounting. In a short contract period, let the (contract price) = A. Let the (costs to date) = B; (estimated cost to complete) = C. (a) Find the values of : (i) estimated total costs; (ii) total estimated profit; (iii) percent completion to date. (b) If the project contract is 100 % completed : (i) find the total gross profit recognized; (ii) what is the exact numerical value of C?
ACCOUNTING AND FINANCIAL ENGINEERING - ANSWER 34.28 : (a)(i) Cost = B + C. (ii) Profit = A - (B + C). (iii) Percent = (100) B / (B + C). (b)(i) Profit = A - (B + C). Profit = A - B when C = 0. (ii) C = 0. The answer is given by Kang Chuen Tat; PO Box 6263, Dandenong, Victoria VIC 3175, Australia; SMS +61405421706; chuentat@hotmail.com; http://kangchuentat.wordpress.com.
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Question 101 - (a) Let | A > = (Aa Ab Ac), | B > = (Ba Bb Bc), | C > = (Ca Cb Cc). Find | A > + | C > - | B > in term of Aa, Ab, Ac, Ba, Bb, Bc, Ca, Cb and Cc. (b) Let d | E > = d (Ea Eb Ec) = (d Ea d Eb d Ec). If | E > = (6 7 8), find the value of 10 | E >.
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Question 31 – For liquid benzene, the CP constants are : a = 129440, b = - 169.5, c = 0.64781. Reference temperature is 298 K. The temperature of benzene is 60 degree Celsius. Calculate the enthalpy of benzene by using the formula H = a (DT) + (b/2) (T^2 – TREF^2) + (c/3) (T^3 – TREF^3) where ^ is power, DT is temperature difference with TREF = 298 K. H is in J / kmol. DT = T – TREF.
ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.37 : A biochemical engineering professional applies 5-step Du Pont formula in the accounting. Let Net Income = A, Earning Before Tax (EBT) = B, Earning Before Interest, Tax (EBIT) = C, Net Sales = D, Total Assets = E, Shareholders Equity = F. Let Tax Burden = A / B = 0.75, Interest Burden = B / C = 1.05, EBIT Margin = C / D = 0.27, Asset Turnover = D / E = 0.66, Return on Equity = A / F = 0.37. (a) Calculate the value of Leverage = E / F. (b) If AB + BC + CD + DE + EF = $$ 141932, find the values of A, B, C, D, E and F.
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QUANTUM CHEMISTRY AND CHEMICAL ENGINEERING - EXAMPLE 31.2 : (a) Let | - > = 1 | x > + 0 | y >, | | > = 0 | x > + 1 | y >. Find the value of 2 | x > + 3 | y > in term of | - > and | | >. (b) Let m to be the reduced mass. Find the value of m in term of Ma and Mb where 1 / m = 1 / Ma + 1 / Mb.
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