每日一练F3
<p>A sole trader fixes his prices to achieve a gross profit percentage on sales revenue of 40%. All his sales are for cash.<br/>He suspects that one of his sales assistants is stealing cash from sales revenue.<br/>His trading account for the month of June 2003 is as follows:<br/>$<br/>Recorded sales revenue 181,600<br/>Cost of sales 114,000<br/>––––––––<br/>Gross profit 167,600<br/>––––––––<br/>Assuming that the cost of sales figure is correct, how much cash could the sales assistant have taken?<br/>A $5,040<br/>B $8,400<br/>C $22,000<br/>D It is not possible to calculate a figure from this information.</p><p> </p><p>B<br/>A $181,600 x 40% = 72,640 – 67,600 = $5,040<br/>B $114,000 x 10/6 = $190,000 – 181,600 = $8,400 (correct)<br/>C $181,600 – (114,000 + 40%)</p>页:
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