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ACCA FR習題解析：mark up 和 profit margin
1、Salt owns 100% of Pepper. During the year Salt sold goods to Pepper for a sales price of USD1,044,000, generating a margin of 25%. 40% of these goods had been sold on by Pepper to external parties at the end of the reporting period.
What adjustment for unrealised profit should be made in Salt’s consolidated financial statements?
【提問】算成本的時候，應該是售價除以1.25還是售價乘以0.75？generating the margin of25%這樣的描述讓我好苦惱
【回答】
舉個例子來說：
如果題目說的是mark up on cost at 15%，意思是成本加成15%，如果成本是100，利潤就是15，售價就是115，得知售價求成本的話需要乘以100/115。
如果題目說的是profit margin15%，意思是利潤邊際是15%，如果售價是100，利潤就是15，成本是85，這種情況下用85%求成本。
注意區(qū)分兩種不同的表達，考試中經常會考到這個點。
在這個題目中，母公司賣給子公司，告訴了sales price，又說margin25%，就是利潤是25%，成本是75%。
祝學習愉快！
【正確答案】 D
【答案解析】
Tutorial note: Margin is “on sales” therefore sales value is 100%. If margin is 25%, cost is 75%.
Unrealised profit in inventory is USD261,000 * 60% = USD156,600
Alternatively: (60% * USD1,044,000) * 25/100 = USD156,600
USD000 | % | |
Sales value | 1,044 | 100 |
Cost of sales | 783 | 75 |
—— | —— | |
Profit | 261 —— | 25 —— |
Tutorial note: Margin is “on sales” therefore sales value is 100%. If margin is 25%, cost is 75%.
Unrealised profit in inventory is USD261,000 * 60% = USD156,600
Alternatively: (60% * USD1,044,000) * 25/100 = USD156,600
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