每日一练F3 答案回复可见

2 The following information is available for the year ended 31 December 2004 for a trader who does not keep proper
accounting records:
                                                             $
Inventories at 1 January 2004          38,000
Inventories at 31 December 2004    45,000
Purchases                                        637,000
Gross profit percentage on sales        30%

Based on this information, what was the trader’s sales figure for the year?
A  $900,000
B  $819,000
C  $920,000
D  $837,200

A 38,000 + 637,000 – 45,000 = 630,000 x 10/7 = 900,000