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BA CH3 會計算式 (GP - NP)
BA CH3 會計算式 (GP - NP)
→淨利 Net Profit = Gross Profit – Other operating expense + Other revenue
= 毛利 – 其他營運費用 + 其他收入 (除主要貨品收入)
淨利率 Ratio = NP/SALES
14.11.A business earns a gross profit margin of 25%. Calculate its sales amount based on the
following data: 某企業的毛利率為 25%。試根據以下數據計算其銷貨額:
$
Open inventory 期初存貨 10 000
Closing inventory 期末存貨 4 000
Purchases 購貨 51 000
Selling expense 銷售費用 1 500
A. $69 375 B. $71 250 C. $74 000 D. $76 000
(X-COGS)/X = 0.25
COGS= 10 000 + 51 000 - 4000
X=76 000
Selling expense 銷售費用屬其他營運費用*
20.14. A trading firm earned an interest income of $10 000. How will the firm's gross profit
and net profit for the year be affected?
一家貿易商號賺取利息收益$10 000,這對商號該年度的毛利和淨利有什麼影響
➔Gross profit 毛利 不變
➔Net profit 淨利 上升
*Interest income 屬其他收入
Katie established his firm on 1 January 2021. Its sales and purchases for the year ended 31 December
2021 were $540 000 and $230 000 respectively. The gross profit ratio for 2021 was 60%.
凱婷於 2021 年 1 月 1 日成立其商號。截至 2021 年 12 月 31 日止年度,商號的銷貨及購貨分
別為 $540 000 和$230 000。2021 年的毛利率為 60%。
15.29.What is the amount of inventory of the firm as at 31 December 2021?
商號 2021 年 12 月 31 日的存貨是多少?
A. $10 000 B. $12 000 C. $14 000 D. $18 000
540-(230-X)/540 = 0.6
17.12. Katie and Miki are trading firms in the same industry. Their gross profit ratios and net profit
ratios for the year 2021 are shown below:
凱婷和美琪是經營同一行業的貿易商號,他們 2021 年的毛利率和淨利率如下
凱婷 美琪
Gross profit ratio 毛利率 39% 45%
Net profit ratio 淨利潤率 24% 20%
Based on the above ratios, which of the following can be concluded?
根據以上比率,可以得出下列哪項結論?
A. Miki has a higher sales amount.
美琪的銷售額較高。
B. Miki has a higher cost of goods sold.
美琪的銷貨成本較高。
C. Katie has a higher net profit.
凱婷的淨利較高。
D. Katie has better control over operating expenses.
凱婷控制營運費用的表現較佳
**凱婷毛利率較低,但淨利潤率較高,顯示「營運費用使用效率」較好。