商业财务第 1211 / 1632 题
A contractor's gross profit margin has fallen from 30% to 22% over a year. The most useful first step to diagnose why is to:
a.Review job-cost reports for overruns
b.Raise the markup on all the future bids
c.Compare the franchise tax to last year's
d.Increase the contractor's bond to $50,000
解析
A falling gross margin means direct cost is taking a larger share of revenue, and only the job-cost reports say whether the cause is labour hours, material prices or subcontract cost, so that is where the diagnosis starts. Raising the markup treats the symptom before the cause is known and may simply lose bids. The franchise tax is an income tax below the gross-margin line and cannot move it. And bonding is a licensing requirement with no effect on job cost at all.
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)