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李晨昱 · 2024年07月25日

我觉得这个题目写得不好

  1. CFA I
  2. Equity

NO.PZ2023040301000197

问题如下：

An analyst predicts that if a company’s technological developments are a success, the company’s operating costs will be reduced by 15%. As a result of the reduction in costs, the company will reduce the average selling price of its products by 5% and the volume of sales will increase by 8%. The company’s current gross profit margin is 40%. If technological developments occur, the company’s gross profit margin will be closest to:

选项：

A.

44.8%

B.

46.3%

C.

47.5%

解释：

B is correct. Sales = 100(0.95)(1.08) = 102.6

Cost of sales = 60(0.85)(1.08) = 55.1

Gross profit = 102.6 − 55.1 = 47.5

Gross profit margin = 47.5/102.6 = 46.3%

这个题目的operating cost知道不明，应该直接写direct manufacturing cost，因为那些期间费用是不在COGS里，但是肯定在operating cost里面

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1 个答案

王园圆_品职助教 · 2024年07月25日

同学你好，你说的有道理，确实直接表述成COGS而不是operating cost会更准确

这是CFA新出的实验题，很多可能表述上不是很精准或是会有歧义，品职放在这里也只是因为协会提供了这些考题，就还是有必要让同学们了解一下的。

同学理解考点是什么就好了哦，正式考试的表述肯定不会这么模糊不清的！

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NO.PZ2023040301000197 问题如下 analyst prects thif a company’s technologicvelopmentsare a success, the company’s operating costs will rece15%. aresult of the rection in costs, the company will rethe average sellingpriof its procts 5% anthe volume of sales will increase 8%. Thecompany’s current gross profit margin is 40%. If technologicvelopmentsoccur, the company’s gross profit margin will closest to: A.44.8% B.46.3% C.47.5% B is correct. Sales =100(0.95)(1.08) = 102.6 Cost of sales =60(0.85)(1.08) = 55.1Gross profit = 102.6− 55.1 = 47.5Gross profit margin =47.5/102.6 = 46.3% the company’s operating costs will rece15%. 这句话怎么判断是单位生产成本下降，而不是总体生产成本下降

2024-09-17 10:08 1 · 回答

NO.PZ2023040301000197问题如下 analyst prects thif a company’s technologicvelopmentsare a success, the company’s operating costs will rece15%. aresult of the rection in costs, the company will rethe average sellingpriof its procts 5% anthe volume of sales will increase 8%. Thecompany’s current gross profit margin is 40%. If technologicvelopmentsoccur, the company’s gross profit margin will closest to: A.44.8%B.46.3%C.47.5% B is correct. Sales =100(0.95)(1.08) = 102.6 Cost of sales =60(0.85)(1.08) = 55.1Gross profit = 102.6− 55.1 = 47.5Gross profit margin =47.5/102.6 = 46.3% operating cost不是在COGS之后吗？属于管理费用吧，为什么放在cogs里面计算？

2024-04-30 13:51 4 · 回答