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小果子 发表于 2008-4-12 22:05

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<p>A business has compiled the following information for the year ended 31 October 2002:<br/>$<br/>Opening inventory 386,200<br/>Purchases 989,000<br/>Closing inventory 422,700<br/>The gross profit as a percentage of sales is always 40%<br/>Based on these figures, what is the sales revenue for the year?<br/>A $1,333,500<br/>B $1,587,500<br/>C $2,381,250<br/>D The sales revenue figure cannot be calculated from this information<br/></p><p>&nbsp;</p><p>B $952,500 × 100/60 = $1,587,500</p>

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