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小果子 发表于 2008-4-13 14:38

每日一练F3 答案回复可见

<p>A business has compiled the following information for the year ended 31 October 2002:<br/>$<br/>Opening inventory&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 386,200<br/>Purchases&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;989,000<br/>Closing inventory&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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</p><p>&nbsp;</p><p>B $952,500 × 100/60 = $1,587,500</p>

zz009 发表于 2009-10-23 14:04

<u>b</u>

Tophigh 发表于 2009-10-25 10:46

b

tonyyuan 发表于 2010-11-10 09:13

B

la_tea 发表于 2010-11-11 06:59

B

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