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Use the information below to answer the following questions that refer to Table B-1.

Table B-1

Gross sales \$650,000

Returns \$ 40,000

Allowances\$ 10,000

Markdowns\$ 20,000

Beginning inventory \$ 50,000

Ending inventory \$ 30,000

Enpenses 25%

Stockturn rate 10

Investment \$250,000

1.Based on the information in Table B-1, the gross margin is:

A. \$200,000

B. \$175,000

C. \$250,000

D. \$320,000

E. \$130,000

2.Based on the information in Table B-1,the net profit is:

A. \$50,000

B. \$120,000

C. a loss of \$75,000

D. \$215,000

E. \$85,000

3.Based on the information in Table B-1, and assuming a 50 percent

tax on net profit, the return on investment is:

A. 12.3%

B. 25.0%

C. 9.9%

D. 10.0%

E.The return is negative because the firm had a loss.

### 1 個解答

• Claire
Lv 5
1 0 年前
最佳解答

Enpenses 25%

Can't find this word.

Is it "Expenses"？

2008-06-20 02:46:03 補充：

Use the information below to answer the following questions that refer to Table B-1.

Table B-1

Gross sales \$650,000

Returns \$ 40,000

Allowances\$ 10,000

Markdowns\$ 20,000

Beginning inventory \$ 50,000

Ending inventory \$ 30,000

Expenses 25%

Stockturn rate 10

Investment \$250,000

1.Based on the information in Table B-1, the gross margin is:

A. \$200,000

B. \$175,000

C. \$250,000

D. \$320,000

E. \$130,000

－－＞ A. \$200,000

Net Sales＝ 650,000－40,000－10,000＝600,000

As we already known, stockturn rate = 10

Stockturn rate is also called Rate of Stock Turnover or Inventory Turnover Rate ＝Cost of Goods Sold / Average Inventory

Therefore,

Cost of Goods Sold＝10 x 〔（50,000＋30,000）／２）〕

＝400,000

Gross Profit＝600,000－400,000＝200,000

2.Based on the information in Table B-1,the net profit is:

A. \$50,000

B. \$120,000

C. a loss of \$75,000

D. \$215,000

E. \$85,000

－－＞A. \$50,000

Expense 25%＝600,000 x 25%＝150,000

Net Profit＝200,000－150,000＝50,000

3.Based on the information in Table B-1, and assuming a 50 percent

tax on net profit, the return on investment is:

A. 12.3%

B. 25.0%

C. 9.9%

D. 10.0%

E.The return is negative because the firm had a loss.

－－＞D. 10.0%

Net Income＝50,000 x （1－50%）＝25,000

Return on Investment＝Net Income ／ Investment

＝25,000 ／250,000＝１０％

Hope it helps～

參考資料： myself
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