商业财务第 1199 / 1605 题
A markup that covers BOTH overhead and profit is sometimes called:
a.Gross margin markup (overhead and profit, or O&P)
b.Contribution margin only
c.Depreciation
d.Retention
解析
Contractors commonly apply a combined markup on direct costs to recover both overhead and desired profit, often abbreviated O&P (overhead and profit). Understanding it prevents the trap of adding only profit and forgetting to recover overhead.
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