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DEFINISI

DEFINISI. Rizab Perlombongan ( Mining reserves ) - batuan yang telah dikenalpasti boleh dilombong (berdasarkan kajian geologi). Rizab Pengilangan ( Milling reserves ) - batuan yang memasuki pengisar sebagai suapan Pencairan Lombong ( Mine Dilution )

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DEFINISI

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  1. DEFINISI Rizab Perlombongan (Mining reserves) - batuan yang telah dikenalpasti boleh dilombong (berdasarkan kajian geologi) Rizab Pengilangan (Milling reserves) - batuan yang memasuki pengisar sebagai suapan Pencairan Lombong (Mine Dilution) - sebahagian suapan yang masuk ke dalam kilang yang tidak termasuk dalam mining reserves (terjadi semasa pembangunan operasi lombong)

  2. Economics - the study of the allocation of our limited resources to satisfy our unlimited wants and desires • Resources - inputs ( land, human effort and skills, and machines and factories) used to produce good and services • Scarcity - exists when human wants (material and nonmaterial) exceed available resources

  3. Peratusan Penyarian (Percentage Extraction) - peratusan rizab yang dilombong yang melapor sebagai suapan Perolehan Pengisar (Mill Recovery) - bahagian berharga dalam suapan yang dapat diperolehi sebagai konsentrat Net Mine Site Realization - jumlah wang yang diterima oleh pelombong hasil dari jualan konsentrat setelah ditolak semua caj yang berkaitan dengan jualan konsentrat seperti caj peleburan, kastam, insuran pengangkutan dll

  4. Kos Kendalian Langsung (Direct Operating Cost) • kos berkaitan kepada pengeluaran yang dibenarkan oleh pihak pencukai dan diklasifikasi sebagai caj terhadap pengeluaran semasa operasi pengeluaran • Kos kendalian Tak-Langsung (In-Direct Operating Cost) • - kos yang tidak dikenakan dalam kos kendalian langsung yang dibenarkan oleh pihak pencukai. Cthnya Perbelanjaan Modal (Cost Expenditure) • kos ketua pejabat, cuti berbayar. Juga dikenali sebagai Operating Overhead • Perbelanjaan Modal (Cost Expenditure) • perbelanjaan yang dibenarkan oleh pihak pencukai yang dikumpulkan dan digunakan sebagai ofset terhadap liabiliti yang berkaitan dengan pendapatan. Cthnya kos loji dan peralatan

  5. Susut Nilai (Depreciation) • bahagian perbelanjaan modal yang dibenarkan oleh pihak pencukai untuk digunakan sebagai offset terhadap liabiliti yang berkaitan dengan pendapatan • Pemupusan (Depletion) • empirical allowance permitted by the taxing authority to be accumulated and used as an offsets against taxation liabilities associated with income. • Royalti (Royalty) • - payments, usually related to production, paid to a party accord with contractual commitment

  6. Pendapatan Kena Cukai (Taxable Income) • equals net operating profit minus all allowable taxation allowances (i.e. depreciation and depletion plus other permitted deductions) • Aliran Tunai Bersih (Net Cash Flow) • - adalah aliran tunai kasar setelah ditolak segala pembayaran hutang, perbelanjaan modal, bagi memastikan operasi lombong terus berjalan. (Aliran tunai bersih ≠ Pendapatan bersih yang dilapor dalam penyata kewangan)

  7. Aliran Tunai Terdiskaun (Discounted Cash Flow) • the expression of individual net cash flows discounted in accord with a chosen time dependent discount sequence • commonly, annual net cash flows are discounted to a selected point in time in accord with a chosen equivalent compound discount criterion • -merupakan ukuran ke atas setiap pelaburan. Ia dinyatakan sebagai Kadar Pulangan Dalaman meliputi sepanjang hayat pelaburan • Nilai Kini Bersih (Net Present Value) • - the algebraic sum of the Discounted Net Cash Flows

  8. Macroeconomic & Microeconomic • Macroeconomic - the study of the whole economy including the topics of inflation, unemployment and economic growth - deals with the aggregate (the total amount) or total economy - it looks at economic problem as they influence the whole society - topics include inflation, unemployment business cycle & economic growth

  9. Microeconomic - deals with the smaller units with the economy, attempting to understand the decision making behaviour of firms and households and their interaction in markets - the study of household and firm behaviour and how they interact in the marketplace - topics include discussion heath care, agricultural subsidies, price of everyday items, such as running shoes ,distribution of income etc.

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