考虑一个问题,如果是不同的产品来比较,生产的规模不一样,这时候profit的绝对值不能进行比较了,因为基础不一样,这时候采用利润率(利润在不同基数上的比值)来进行。 比较先看看mark-up的计算方式:这里强调的基数cost of sales,也就是在成本的基础上计算。 再看看margin的计算方式:这里强调的基数sales,也就是在售...
ACCA FR(F7)习题解析:mark up 和 profit margin 题目: Salt owns 100% of Pepper. During the year Salt sold goods to Pepper for a sales price of USD1,044,000, generating a margin of 25%. 40% of these goods had been sold on by Pepper to external parties at the end of the reporting ...
(1/3)/(1-1/3)=1/2=50 FYI
收入1，毛利1/3,成本2/3.所以 毛利/成本=1/2=50 推导公式=毛利/成本=（毛利/销售）/(成本/销售）=（毛利/销售）/（1-毛利/销售）= (1/3)/(1-1/3)=1/2=50 FYI
如果题目说的是mark up on cost at 15%,意思是成本加成15%,如果成本是100,利润就是15,售价就是115,得知售价求成本的话需要乘以100/115。 如果题目说的是profit margin15%,意思是利润边际是15%,如果售价是100,利润就是15,成本是85,这种情况下用85%求成本。 注意区分两种不同的表达,考试中经常会考到这个点。
更新1: 咁系咩情况要用MARKUP, 咩情况用MARGIN ? 多谢指敎 ,The term"Markup" is often used by a retailer to define its profit of a product sale Markup can be represented by dollar amount or in % Markup calculations can be based on 1)retail, or 2)cost, but most often...
一道题是make a profit margin of25% 一道是mark up of 25% on sales 搞不清了 名字长点不会忘 榜眼 13 mark-up profit/cost margin profit/sale f1imsy 进士 8 URP margin*sale markup*cost 水发萌了 探花 10 make up是成本加成的 薄乚 白丁 1 cos=sales/(1+mark up)cos=sales...
Mark-up price = unit Cost/1-desired return on sales Thus, mark-up price = 40/ 1-0.2 = 50 Hence, the manufacturer must charge Rs 50 to earn a profit of Rs 10. The benefit of using the mark-up pricing is that it is very simple to calculate and understand. Also the same type of...
mark up..如果mark up on cost of30%,那么profit怎么计算?如果mark up on sales of30%,那么 pofit怎么计算?一直搞不明白mark up
Subtracting the price on the inside market from the price a dealer charges retail customers gives a spread. This spread is known as a markdown if the spread is negative. The spread is called amarkupif it is positive. Markups are more common, because they allow brokers to make profit when...