1. How long must a P 40 000.00 note bearing 4% simple interest run to amount to P 41 350.00?

a. 403 days
b. 304 days*
c. 430 days
d. 340 days
2. How much money must be invested on January 1, 1998 in order to accumulate P 2000 on January 1, 2003?
Money is worth 6%.
a. P 1494.52*
b. P 1538.46
c. P 1385.00
d. P 1585.00
3. A company invest P 10 000.00 today to be repaid in 5 years in one lump sum at 12% compounded annually. How
much profit in present day pesos is realized in 5 years?
a. P 5626
b. P 7623*
c. P 3202
d. P 5200
4. A nominal interest at 3% compounded continuously is given on the account. What is the accumulated amount of
P 10 000.00 after 10 years?
a. P 13 620.10
b. P 13 500.10
c. P 13 498.60*
d. P 13 439.16
5. A bank is advertising 9.5% accounts that yield 9.84% annually. How often is the interest compounded?
a. Monthly
b. Bi – monthly
c. Quarterly*
d. Daily
6. In year zero, you invest P 10 000.00 in a 15% security for 5 years. During that time, the average annual inflation
is 6%. How much, in terms of year zero pesos, will be in the account at the maturity?
a. P 15 386.00
b. P 15 030.00*
c. P 13 382.00
d. P 6653.00
7. A firm borrows P 2000.00 for 6 years at 8%. At the end of 6 years, it renews the loan for the amount due plus P
2000 more for 2 years at 8%. What is the lump due?
a. P 5173.75
b. P 3173.25
c. P 6034.66*
d. P 6035.76
8. How much must be deposited ay 6% each year starting on January 1 year 1, in order to accumulate P 5000.00 on
the date of the last deposit, January 1, years 6?
a. P 751.00
b. P 715.00
c. P 717.00*
d. P 725.00
9. Given that the interest rate is 11.5%, what will be the equivalent uniform cash flow of the following stream of
cash flows?
Year Cash Flows
0 P 100 000.00
1 P 200 000.00
2 P 300 000.00
3 P 135 000.00
a. P 525 421.20
b. P 230 437.00
c. P 255 124.24*
 d. P 250 005.25
10. A piece of machinery can be bought for P 10 000.00 cash or for P 2000 down and payments of P 750.00 per year
for 15 years. What is the annual interest rate of the time payments?
a. 4.60% *
b. 5.71%
c. 3.81%
d. 11.00%
11. The initial cost of a paint sand mill, including its installation is P 800 000.00. The BIR approved life of this
machine is 10 years for depreciation. The estimated salvage value of the mill is P 50 000.00. The dismantling cost
is P 15000. What is the book value of the machine at the end of 6 years if the depreciation method to be used is
straight line?
a. P 341 000.00*
b. P 354 000.00
c. P 400 000.00
d. P 543 000.00
12. A product has a current selling price of P 325.00. If the selling price is expected to decline at the rate of 10% per
annum because of obsolence, what will be its selling price four years hence?
a. P 213.23*
b. P 202.75
c. P 302.75
d. P 156.00
13. An asset is purchased for P 9000.00. Its estimated life is 10 years, after which it will be sold for P 1000.00. Find
the book value during the third year if the sum of the year’s digit (SOYD) depreciation is used?
a. P 6100.00
b. P 4500.00
c. P 5072.00*
d. P 4800.00
14. An item is purchased for P 100 000.00. Annual costs are P 18 000.00. Using 8%, what is the capitalized cost of
perpetual service?
a. P 350 000.00
b. P 335 000.00
c. P 320 000.00
d. P 325 000.00*
15. A company issued 50 bonds of P 1000.00 face value each, redeemable at par at the end of 15 years to
accumulate the funds required for redemption. The firm established a sinking fund consisting of annual deposits,
the interest rate of the fund being 4%. What was the principal in the fund at the end of the 12 th year?
a. P 35 983.00
b. P 41 453.00
c. P 38 378.00
d. P 37 519.00*
16. A fixture that cost P 700.00 will save P 0.06 per item produce. Maintenance will be P 40.00 annually, 3500 units
are produced annually. What is the payback period at 10%?
a. 4.12 years
b. 4.65 years
c. 5.57 years*
d. 4.85 years
17. A company which manufactures electric motors has a production capacity of 200 motors a month. The variable
costs are P 150.00 per month. The average selling price of the motors is P 275.00. Fixed costs of the company
amount to P 20 000.00 per month which include taxes. The number of motors that must be sold each month to
break even is closest to:
a. 40
b. 150
c. 160*
d. 120
18. An iron block weighs 5 Newton and has a volume of 200 cubic centimeters. What is the density of the block?
a. 800 kg/m3
b. 988 kg/m3
c. 1255 kg/m3
d. 2548 kg/m3 *
19. If the density of the gas is 0.003 slugs per cubic foot, what is the specific weight of the gas?
a. 9.04 N/m3
b. 15.2 N/m3*
c. 76.3 N/m3
d. 98.2 N/m3
20. A cylinder weights 150lbf. Its cross sectional area is 40 square inches. When the cylinder stands vertically on one
end, what pressure does the cylinder exert on the floor?
a. 14.1 kPa
b. 25.8 kPa*
c. 63.2 Kpa
d. 89.7 kPa
21. What is the volume of the container if air is 3.0 lbm at 25 psia and 100 F?
a. 11.7 ft3
b. 13.7 ft3
c. 15.7 ft3
d. 24.9 ft3 *
22. One kilogram of water (Cv = 4.2 kJ/kg – k) is heated by 300 BTU of energy. What is the change in temperature in
K?
a. 17.9 K
b. 71.4 K
c. 73.8 K
d. 75.4 K*
23. In an adiabatic, isentropic process, P1 = 200 psi, P2 = 300 psi and T1 = 700 R. Find T2, using k = 1.4.
a. 576 R
b. 590 R
c. 680 R
d. 786 R*
24. In a constant temperature, closed system process, 100 BTU of heat is transferred to the working fluid at 100F.
What is the change in entropy of the working fluid?
a. 0.18 kJ/K
b. 0.25 kJ/K
c. 0.34 kJ/K*
d. 0.57 kJ/K
25. Nitrogen is expanded isentropically. Its temperature changes from 620F to 60F. The volumetric ratio is V 2/V1 =
6.22, and the value of R for nitrogen is 0.0787 BTU/lbm – R. What is the work done by the gas?
a. – 110.46 BTU/lbm
b. – 99.22 BTU/lbm
c. 110.46 BTU/lbm *
d. 99.22 BTU/lbm
26. A device produces 37.5 joules per cycle. There is one power stroke per cycle. Calculate the power output if the
device is run at 45 rpm.
a. 4.69 W
b. 14.063 W
c. 28.125 W*
d. 275.265 W
27. The following expressions relate to a particular gaseous mass: PV = 95T, h = 120 + 0.60T where these units
obtain in psf, Vin ft3/lb T in °R and h in Btu/lb. If the specific heat are temperature dependent only, find C p and
Cv?
a. 0.6 Btu/lbm – R, 0.48 Btu/lbm – R *
b. 0.6 Btu/lbm – R, 0.70 Btu/lbm – R
c. 0.5 Btu/lbm – R, 0.50 Btu/lbm – R
 d. 0.5 Btu/lbm – R, 0.48 Btu/lbm – R
28. Helium (R = 0.4968 Btu/lbm – R) is compressed isothermally from 14.7 psia and 68F. The compression ratio is 4.
Calculate the work done by the gas.
a. – 364 Btu/lbm*
b. – 145 Btu/lbm
c. – 187 Btu/lbm
d. – 46.7 Btu/lbm
29. Twenty grams of Oxygen (O2) are compressed at a constant temperature of 30C to 5% of their original volume.
What is the work done on the system?
a. 824 cal
b. 924 cal
c. 944 cal
d. 1127 cal*
30. After series of state changes, the pressure and volume of 2.268 kg of Nitrogen are each doubled. What is ΔS?
a. 2.807 kJ/kg-K *
b. 2.268 kJ/kg-K
c. 2.987 kJ/kg-K
d. 3.407 kJ/kg-K
31. What is the terminal velocity of a 2” diameter aluminum sphere falling in air? Assume that the sphere has a
coefficient of drag of 0.5, the density of aluminum is 5.12 slug/ft 3, and the density of air is 0.00234 slug/ft 3.
a. 100 ft/s
b. 177 ft/s*
c. 350 ft/s
d. 1000 ft/s
32. The flow energy of 124 liters per minute of a fluid passing a boundary to system is 108.5 kJ/min. Determine the
pressure at this point?
a. 875 kPa*
b. 675 kPa
c. 975 kPa
d. 575 kPa
33. A Carnot engine operates between 800 R and 1000 R. What is the thermal efficiency?
a. 0.20*
b. 0.30
c. 0.40
d. 0.50
34. What is the final temperature after compression of a Diesel cycle? If the initial temperature is 32C and the
clearance is 8%?
a. 863.84 K*
b. 763.84 k
c. 963.84 k
d. 663.84 K
35. An engine has an efficiency of 26%. It uses 2 gallons of gasoline per hour. Gasoline has a heating value of 20 500
BTU/lbm and a specific gravity of 0.8. What is the power output of the engine?
a. 0.33 kW
b. 20.8 kW*
c. 26.0 kW
d. 41.7 kW
36. What horsepower is required to isothermally compress 800 ft 3 of air per minute from 14.7 psia to 120 psia?
a. 28 hp
b. 108 hp*
c. 256 hp
d. 13 900 hp
37. Determine the heat extracted from 2000 kg of water from 25C to ice at – 10C.
a. 621 150 kJ
b. 721 150 kJ
c. 821 150 kJ
d. 921 150 kJ*

38. Calculate the heat transfer per hour through a solid brick wall 6 m long, 2.9 m high and 225 mm thick, when the
outer surface is at 5C and the inner surface 17C, the coefficient of thermal conductivity of the brick being 0.6
W/m-k.
a. 2004.8 kJ*
b. 2400.8 kJ
c. 3004.8 kJ
d. 3400.8 kJ
39. How many watts will be radiated from a spherical black body 15 cm in diameter at a temperature of 800C?
a. 5.34 kW*
b. 4.43 kW
c. 6.34 kW
d. 7.34 kW
40. A counter heat exchanger is designed to heat fuel oil from 45C to 100C while the heating fluid enters at 150C
and 115C. Calculate the arithmetic mean temperature difference
a. 40 C
b. 50 C
c. 60 C*
d. 70 C
41. To what height will a barometer column rise if the atmospheric conditions are 13.9 psia and 68F and barometer
fluid ethyl alcohol? Note @ 68F; Pv = 122.4 lbf/ft2 and specific gravity of 0.79 for ethyl alcohol.
a. 457.45 in*
b. 422.25 in
c. 435.6 in
d. 132.45 in
42. To what height will 68F ethyl alcohol rise in a 0.005 inch internal diameter glass capillary tube? The density of
the alcohol is 49 lbm/ft3. Where β=0° (contact angle) and surface tension is 0.00156 lbf/ft @ 68F.
a. 0.3056 ft*
b. 0.2504 ft
c. 0.4312 ft
d. 0.2432 ft
43. If atmospheric air is 14.7 psia and 60F at sea level, what is the pressure at 12000 ft altitude if air is
incompressible? Note @ 60F; the density of air is 0.0763 lbm/ft 3; P1 = 14.7 psia.
a. 5.467 psia
b. 9.53 psia
c. 8.342 psia*
d. 2.346 psia
44. If atmospheric air is 14.7 psia and 60F at sea level, what is the pressure at 12000 ft altitude if air is compressible?
Note @ 60F; the density of air is 0.0763 lbm/ft 3; P1 = 14.7 psia.
a. 5.467 psia
b. 9.53 psia*
c. 8.342 psia
d. 2.346 psia
45. A cylindrical 1 ft diameter, 4 ft high tank contains 3 ft of water. What rotational speed is required to spin water
out of the top?
a. 22.7 rad/s*
b. 32.5 rad/s
c. 27.2 rad/s
d. 34.5 rad/s
46. Water (ρ = 62.4 lbm/ft3) is flowing through a pipe. A pitot static gage registers 3.0 inches of mercury. What is the
velocity of the water in the pipe? Note ρ Hg = 848.6 lbm/ft3
a. 14.25 ft/s*
b. 11.24 ft/s
c. 8.24 ft/s
d. 7.45 ft/s
47. What is the velocity of sound in 150F (66C) air at a standard pressure? Note: density of air @ 150F is 0.064
lbm/ft3
a. 1295 ft/s*
b. 3245 ft/s
c. 2345 ft/s
d. 1096 ft/s
48. Steam with an enthalpy of 800 kCal/kg enters a nozzle at a velocity of 80 m/s. Find the velocity of the steam at
the exit of the nozzle if its enthalpy is reduced to 750 kCal/kg, assuming the nozzle is horizontal and disregarding
heat loss.
a. 452.32 m/s
b. 254.45 m/s
c. 651.92 m/s*
d. 427.54 m/s

49. Two forces of 20 units and 30 units act at right angles. What is the magnitude of the resultant force?
a. 44
b. 42
c. 24
d. 36*
50. Assume the three vectors intersect at a single point, F 1 = i + 3j + 4k, F 2 = 2i + 7j – k, F 3 = - i + 4j + 2k. Find the
resultant?
a. 15*
b. 13.23
c. 14.73
d. 16.16
51. Simplify the expression (A x B) ▪ C, given:
A = 3i + 2j, B = 2i + 3j + k and C = 5i + 2k
a. 0
b. 20*
c. 60i + 24k
d. 5i + 2k
52. A force of 200 lbf acts on a block at an angle of 28 degree with respect to horizontal. The block is pushed 2 feet
horizontally. What is the work done by this force?
a. 320 J
b. 540 J
c. 480 J*
d. 353 J
53. What is the resultant velocity of a point of x component V x = t3 – 1 and y component Vy = t2 – t at t = 4.
a. 63.1326
b. 62.1326
c. 64.1327*
d. 74.1326
54. A plane is flying horizontally 350 kph at an altitude of 420 m at an instant a bomb is released. How far
horizontally from this point will the bomb hit the ground?
a. 765 m
b. 587 m
c. 850 m
d. 900 m*
55. A shot is fired at an angle of 45 degrees with a horizontal and a velocity of 300 ft/s. Find the height and the
range of the projectile.
a. 600 ft and 2500 ft
b. 699 ft and 2795 ft *
c. 1000 ft and 4800 ft
d. 750 ft and 3000 ft
56. A car travel at 65 mi/hr around a banked highway curve with radius of 3000 ft. What banking angle is necessary
such that friction will not be required to resist the centrifugal force?
a. 5.4 deg*
b. 18 deg
c. 3.2 deg
d. 2.5 deg
57. A 10 – lbm object is acted upon by a 4 – lb force. What is the acceleration in ft/min 2?
a. 8.0 x 104
b. 9.2 x 104
c. 7.8 x 104
d. 4.637 x 104*
58. A picked up truck is travelling forward at 25 m/s. The truck bed is loaded with boxes, whose coefficient of
friction with the bed is 0.4. What is the shortest time the truck can be brought to stop such that the boxes don
not shift?
a. 4.75 s
b. 2.35 s
c. 5.45 s
d. 6.37 s*
59. A flywheel is brought from rest up to a speed of 1500 rpm in 1 minute? What is the average angular
acceleration?
a. 2.617 radian per second2*
b. 333 radian per second2
c. 157 radian per second2
d. 5.23 radian per second2
60. What momentum does a 40 lbm projectile possess if the projectile is moving at 420 mph?
a. 765 lbf – s *
b. 16 860 lbf – s
c. 523.6 lbf – s
d. 24 640 lbf – s
61. In a lifting machine a load of 50 kN is moved by a distance of 10 cm using an effort of 10 kN which moves
through a distance of 1 m, the efficiency of the machine is.
a. 20 %
b. 40 %
c. 10 %
d. 50 % *

62. A box slides down an incline uniform acceleration. It starts from rest and attains a speed of 2.7 m/s in 3 seconds.
Find the distance moved in the first 6 seconds.
a. 17.2 m
b. 16.7 m
c. 16.2 m*
d. 13.2 m
63. Cebu pacific DC – 9 air plane has a takeoff speed of 80 m/s, which it reaches 35 seconds after starting from rest.
How much time does it takes in going from 0 to 20 m/s?
a. 8.8 s*
b. 7.7 s
c. 6.6 s
d. 5.5 s
64. A cable whose maximum permissible tension is 5000 lb suspends an elevator when weighing 2000 lb fully
loaded. What is the greatest upward acceleration possible for the elevator under these circumstances?
a. 46 ft/s2
b. 50 ft/s2
c. 48 ft/s2*
d. 52 ft/s2
65. An elevator weighing 3200 lb rises with an acceleration of 4 ft/s 2. What is the tension of the supporting cable?
a. 3500 lbs
b. 3100 lbs
c. 3800 lbs
d. 3600 lbs*
66. A projectile is fired at an angle of 20° with the horizontal at the top of a 30 m high building. The muzzle velocity
is 300 m/s. What is the total time of flight?
a. 32.6 s
b. 21.2 s*
c. 25.7 s
d. 18.5 s
67. A stone is dropped into a well and 4 seconds later the sound of the splash is heard. If sound travels at a speed of
340 m/s, how deep is the well?
a. 70.48 m*
b. 64.24 m
c. 68.32 m
d. 72.26 m
68. A missile is fired with a speed of 100 fps in a direction 30 degrees above the horizontal. Determine the maximum
height to which it rises
a. 59 feet
b. 29 feet
c. 39 feet*
d. 49 feet
69. Starting from rest an elevator weighing 9000 N attains an upward velocity of 5 m/s in 4 seconds with a uniform
acceleration. Find the apparent weight of a 600 N man standing inside the elevator during the ascent.
a. 634.5 N
b. 676.5 N*
c. 643.5 N
d. 667.5 N
70. A horizontal cable pulls a 200 kg cart along a horizontal track. The tension in the cable is 500 N. starting from
rest how long will it take the cart to reach a speed of 8 m/s?
a. 3.2 s*
b. 1.3 s
c. 2.3 s
d. 4.4 s

71. The actual amount passing into and out of the treasury of financial venture.
a. Cash flow *
b. Capital
c. Book value
d. Salvage value
72. Things that have value
a. Property
b. Assets*
c. Investment
d. Real state
73. A term used to describe payment of an employee wherein an employee is called back to work after his regular
days work.
a. Call back pay*
b. Back wages
c. Call in pay
d. Portal to portal pay
74. Manner of liquidating a debt installment usually at equal intervals of time
a. Investment
b. Depreciation
c. Amortization*
d. Bonding

75. Funds that are required to make the enterprise or project a going in concern
a. Banking
b. Accumulated amount
c. Working capital*
d. Principal
76. The reduction value and marketability due to competition from newest products.
a. Obsolescence *
b. Fixed cost
c. Depreciated cost
d. Indirect cost
77. An index of short term paying ability
a. Profit margin ratio
b. Current ratio
c. Acid test ratio*
d. Receivable turn over
78. Ratio of annual revenues to annual expenses.
a. Benefit ratio
b. Benefit cost ratio*
c. Rate of return
d. Income ratio
79. The additional cost of producing one more unit
a. First cost
b. Fixed cost
c. Marginal cost*
d. Sunk cost
80. Fall after the increase reaches a certain variable amount.
a. Process factor
b. Law of supply and demand
c. Law of diminishing return*
d. Inflation
81. Intangible assets of company or a corporation
a. Patents*
b. Investment
c. Equity
d. Capital
82. When the expansion or compression of gas takes place without a transfer of heat or from the gas, the process is
called
a. Isometric process
b. Isobaric process
c. Isothermal process
d. Adiabatic process*
83. Which of the following is the measure of the randomness of the molecules of a substance
a. Enthalpy
b. Internal energy
c. Entropy*
d. Heat
84. What is the true about polytropic exponent n, for a perfect gas undergoing an isobaric process?
a. n = 1
b. n = 0*
c. n = 1.4
d. n = infinity
85. A system in which there is no exchange of matter with the surrounding or mass does not across its boundaries.
a. Open system
b. Isolated system
c. Closed system*
d. Non flow system
86. A chemical reaction in which heat is given off.
a. Heat reaction
b. Exothermic reaction*
c. Endothermic reaction
d. Combustion reaction
87. The internal combustion engines never work on, what cycle?
a. Diesel cycle
b. Rankine cycle*
c. Otto cycle
d. Dual combustion cycle
88. What is the term used to describe the melting of ice?
a. Fusion*
b. Vaporization
c. Sublimation
d. Condensation
89. Power may be expressed in units of
a. Joules
b. Watts*
c. Dynes
d. Newton
90. In an Otto engine, the heat addition is during
a. Isothermal process
b. Isobaric process
c. Isometric process*
d. Isentropic process
91. The smallest subdivision of an element that can take place in a chemical reaction is a/an
a. Atom*
b. Electron
c. Molecule
d. Proton
92. What do bodies at a temperature above absolute zero emit?
a. Energy
b. Thermal radiation*
c. Heat of convection
d. Heat of compression
93. In the absence of any irreversibility’s, a thermoelectric generator, a device that incorporates both thermal and
electric effects, will have the efficiency of a
a. Carnot cycle*
b. Otto cycle
c. Diesel cycle
d. Rankine cycle
94. Work done in pushing a fluid across a boundary usually in or out of a system?
a. Flow energy*
b. Frictional energy
c. Kinetic energy
d. Potential energy
95. Rare gases such as helium, argon, krypton, xenon and radon that are non reactive are called
a. Non reactants
b. Inert gases*
c. Stop gases
d. Residual gases
96. Newton said that a projectile if given enough amount of horizontal velocity will not fall to the earth. Instead, it
moves along a path around the earth. The 1 st artificial satellite that verified Newton’s statement is
a. Apollo 1
b. Houston 1
c. Sputnik 1*
d. None of these
97. Which of the following is termed as the true mean temperature difference in heat transfer?
a. AMTD
b. LMTD*
c. MTD
d. ASME
98. Heat transfer include a change in phase of a fluid
a. Convection*
b. Radiation
c. Conduction
d. Thermal radiation
99. Which oil is more viscous
a. SAE 30
b. SAE 80*
c. SAE 40
d. SAE 50
100. The smallest subdivision of a compound that can exist in a natural state is a/an
a. Atom
b. Molecule*
c. Electron
d. Proton