CH3: ACCOUNTING REVISION (2%)

Income statement [計算 Gross profit / Net profit]

Cost of goods sold 銷貨成本=

Opening Purchase Closing carriage Return
+ - + -
inventory inventory inventory inwards outwards
期初存貨 購入存貨 期末存貨 運費 購貨退出

→毛利 Gross Profit = Sales - COGS

毛利率 Ratio = GP/SALES

→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

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16.12.Which of the following would affect the calculation of cost of goods sold?
下列哪項會影響銷貨成本的計算？

A. rental expenses for the office

辦公室的租金費用
B. carriage expenses for the delivery of goods to customers
運送貨物予顧客的運費
C. discounts given by suppliers for purchasing a large quantity of goods
因大量購貨，供應商給予的折扣
D. discounts given by suppliers for early settlement of outstanding balances
因提早還款，供應商給予的折扣

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。

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