商业财务第 1180 / 1605 题
A contractor sells a job for $60,000 that cost $45,000. What is the gross profit margin?
a.33.3%
b.20%
c.15%
d.25%
解析
Gross profit = $60,000 - $45,000 = $15,000. Margin = profit / selling price = $15,000 / $60,000 = 0.25 = 25%. (Markup would be $15,000 / $45,000 = 33.3%.)
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