商业财务第 1225 / 1632 题
A contractor wants to know the profit built into a bid before overhead. That figure is the:
a.Net profit for the year
b.Current ratio of the firm
c.Gross profit before overhead
d.Retention held back by the owner
解析
Gross profit is revenue less the direct job costs of labour, material, subcontract and job equipment, and it is what remains before overhead is charged; subtracting overhead from it gives net profit. Net profit therefore comes after overhead, not before it. The current ratio measures liquidity and is not a profit figure. And retention is money the owner withholds from payments, which is a cash-timing matter rather than a margin.
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)