To illustrate the gross profit method, assume that the beginning inventory on january1is$ 8.during the month, net purchases amount to$ 2 and net sales total$ 3. 为了说明毛利法,假定1月1日的期初存货是8美元,在这个月里,购货净额为2美元以及销货净额为3美元。
The estimated of the rate of gross profit is ordinarily based on the actual rate for the preceding year, adjusted for any changes made in the cost and sales prices during the current period. 毛利率通常是在以前年度的实际毛利率基础上并对当期的成本和售价的变化作出凋整后而估定的。
By comparing the results obtained from the four methods illustrated above, let us summarize the amounts computed for ending inventory, cost of goods sold and gross profit on sales under each of the four methods. 通过对上述四种方法,我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。
Although the hardware was sold at a loss, some of the costs were booked as marketing expenses, the US company claimed, making it possible for autonomy to record a gross profit on the sales. 惠普声称,硬件被亏本出售,但其中一些成本被计为营销支出,这让autonomy有可能在硬件销售方面录得毛利润。
In the single variables analysis, the determination effect of the Gross Profit Margin on Sales is better. The multivariable predicting model surpasses the single variable one. 在单变量分析中,主营业务利润率的判定效果较好,多变量判定模型优于单变量判定模型。比较上述几种方法,主成分预测模型在预测上市公司财务困境方面具有较好的预测能力。