Account Ratio -- 會計學原理網上教育學院

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Date Posted: 02:01:16 05/19/01 Sat
Author: April Lee
Subject: Account Ratio

致克利馬科斯老師:

以下有關Account Ratio的問題,懇請替我解答,謝謝.

Question:-
J Green's business has a rate of turnover of 7 times,
Average stock is $12,600. Trade discount (i.e. margin
allowed) is 33 1/3% off all selling prices.
Expenses are 66 2/3% of gross profit.
You are to calculate:
(a)Cost of good sold
(b)Gross of Profit Margin
(c)Turnover
(d)Total Expenses
(e)Net Profit

Answer:-
(a)$88,200
(b)If margin is 33 1/3% then mark-up will be 50% Gross
Profit is therefore 50% of 88,200 = 44,100.
(c)Turnover is (a) + (b) = 88,200 + 44,100 = 132,300.
(d)66 2/3% x 44,100 = 29,400.
(e)Gross Profit - Expenses = Net Profit = 14,700.
---------------------------------------------------------
(一)以上問題(b)點不是已說明Margin is33 1/3% ,而Cost亦即是
66 2/3%, Cost + Profit = Selling Price. 為什麼答案會是
Mark-up 50%?
(二)問題(c)點的Turnover, 是指什麼的Turnover?

o麻煩哂! 謝謝!

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Replies:

Re: Account Ratio -- 克利馬科斯, 02:31:26 05/19/01 Sat