Re: Account Ratio -- 會計學原理網上教育學院

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Date Posted: 02:31:26 05/19/01 Sat
Author: 克利馬科斯
Subject: Re: Account Ratio
In reply to: April Lee 's message, "Account Ratio" on 02:01:16 05/19/01 Sat

>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!

第一個問題
p=利潤, s=售價, c=成本
邊際(margin):
p/s =1/3
p/(c+p) = 1/3
3p = c+p
3p – p = c
2p=c
p/c = 1/2 = 50 %
加成(mark up) = p/c = 1/2 = 50%
這是方程式移項。

第二個問題
Turnover 是 sales 的另一個叫法。

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