NO.PZ202308140300015104
问题如下：
Q. Based on Exhibits 1 and 2, Candidate C’s forecast for cost of sales in 2020 is closest to:选项：
A.USD18.3 million. B.USD18.9 million. C.USD19.3 million.解释：
C is correct. Candidate C assumes that the 2020 gross margin will increase by 20 bps from 2019 and that net sales will grow at 50 bps slower than nominal GDP (nominal GDP = Real GDP + Inflation = 1.6% + 2.0% = 3.6%). Accordingly, the 2020 forecasted cost of sales is USD19.27 million, rounded to USD19.3 million.
另外，请问老师，为什么2020的cos要用100% -2020GrossMargin，2019GrossMargin+20bps不是2020grossmargin么？直接算出来net sales之后和2020GrossMargin相乘不就可以了
