✔ 最佳答案
毛利率是將Gross Profit/Sales x 100 = ?%
Sales = 美元$15元 x 100 Units = 美元$1,500 x 7.8 = 港幣$11,700
減: Purchases = 港幣$16 x 100 units = 港幣$1,600
= $11,700 - $1,600
= $10,100 (Gross Profit)
毛利率 = $10,100/$11,700 x 100 = 86.3% (毛利率相當高)
2007-12-04 21:37:01 補充:
計毛利率是用相同貨幣, 如果您買貨回來是USD便不須 X 7.8, 也可以計毛利率.其實毛利率是毛利百分比, 可以知道毛利比例. 您個例子不對, 毛利率是: Sales/Gross Profit = 毛利率 ---- Gross Profit = Sales Less Cost of goods sold = gross profit.租金, 人工, Shipping, 是 Expenses, under gross profit 即:Gross Profit Less Expenses = Net Profit