new每天一练 paper 1.1
<p>The following information is available for the year ended 31 December 2004 for a trader who does not keep proper<br/>accounting records:<br/>$<br/>Inventories at 1 January 2004 38,000<br/>Inventories at 31 December 2004 45,000<br/>Purchases 637,000<br/>Gross profit percentage on sales 30%<br/>Based on this information, what was the trader’s sales figure for the year?<br/>A $900,000<br/>B $819,000<br/>C $920,000<br/>D $837,200<br/></p><p> </p><p>A 记住公式sales=cogs+gross profit</p><p>38,000 + 637,000 – 45,000 = 630,000 x 10/7 = 900,000</p> kankan.... 嗯，这个有讲解的不错。。。。 kankan页:
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