41- If the total assets is equal to 5 million and the total liabilities is 3 million. The balance of equity amounts to ............

A) 8 million

b) 2 million

42- As of December 31, 2018, net sales amounted to 200000, cost of sales 40000, depreciation 20000, and loan interest 15000. How much is the net profit ratio?

A) 52.5%

b) 62.5%

43- When preparing purchases budget, we can apply the following equation: Net purchases = ..* average unit purchase price

A) The quantity of the goods to be purchased

b) The amount of goods needed

44- If the bank cash balance is 10 million, inventory is 1 million, receivables 2 million, property and equipment 1 million. Accordingly, the current assets are reported .

a) 15 million

b) 16 million

45- If cash receipts is $200000, cash payments $120000 and beginning cash balance $20000. The accumulated cash balance is equal

A) 100000 $

B) 80000 $

46- If the invested capital is 5 million, and the expected net cash flow for the project is 1 million for the first year, 1.8 million for the second year, 2.5 million for the third, fourth and fifth years. The payback period for this project will be ..

A) 3 years

b) 5 years

47- One of the standards that some investors take into account when assessing a payback period is ..

a) Tax exemption period

b) Working capital

48- Revenue minus operating costs ..

A) Gross profit

b) Net profit

49- One of the companies increased the salaries of the administration and did not change the rest of the costs or the prices of selling products, then this increase will lead to ..............

A) Increase the breakeven point

B) Decrease the breakeven point

50- If the cost of buying land to set up a project is $ 3 million, and the cost of drilling and preparing it to be suitable for construction is $ 800000. The cost that must be taken into account when calculating the capital cost of the project is ..

A) $3000000

B) $3800000

Please just answer without the reason