1. 我想问 mark-up/margin
更新1: 请easy 说明 老师讲到太深, 搞到我5G他讲咩
,Cost + Mark up = Selling price Selling price - Margin = Cost 假设Mark up 是 25%; 25% = 1/4 Margin --> 分母加 1 --> 1/5 = 20% Prove : 假设 cost $100, mark up 25% Selling price = $100 + 25% = $125 Selling price $125 -20 % = Cost $100 ======================================= 假设Mark up 是 50%; 50% = 1/2 Margin --> 分母加 1 --> 1/3 = 33.33% Prove : 假设 cost $200, mark up 50% Selling price = $200 + 50% = $300 Selling price $300 - 33.33 % = Cost $200,mark-up 25% 是从成本上加大25% (注意:并唔系成本 x 125%) 比如1/.成本HKD100.00, mark-up 25% > HKD100.00 / 0.75 = HKD133.33 比如2.,成本HKD100.00, mark-up 20% > HKD100.00/ 0.8 = HKD125.00 例子1/。的margin 是HKD133.33 - HKD100.00 = 33.33 (25% of HKD133.33) 例子2/。的margin是HKD125.00 - HKD100.00 = 25.00 (20% of HKD125.00) formula : 成本 / (1 - mark-up%) = 卖价,Mark-up me you have to set up a selling price of a product on top of the cost. If the purchase cost is $100, the selling price will be $125, a mark-up of 25% on cost. Margin me the gross profit of the product i.e gross profit / selling price. If the selling of it is $125 and the purchase cost is $100, a gross profit of $125-$100=$25 is made. The profit margin is gross profit / cost ( $25/$100). So, you usually said a profit margin (Gross Profit Ratio) of 25% is made. So, the meaning of Mark-Up is calculated on amount of the mark-up / the cost and the Profit Margin is calculated on the gross profit / selling price.,
2. mark-up and margin
MARK-UP=Gross profit/ Cost of goods sold X 100%
Margin=Gross profit/Sales X100%
简单而言,mark-up和margin都是计profitability (盈利率)的公程式。
mark-up针对的是gross profit即毛利占cost成本的百分比;而margin就针对gross profit占sales售价的百分之.两者最大的分别是mark-up的分母是cost而margin的分母是sales.
举个例子,一件货品卖10元-selling price=$10
成本为8元-cost=$8; gross profit毛利就系$2元
而markup就等于Gross profit/ Cost of goods sold X 100%,即系 2/8X100%=25%
margin则是Gross profit/Sales X100%,即2/10X100%=20%
2012-12-30 19:58:47 补充:
楼主如认为回答无法释疑,可即管补充发问,具体表达您不明白之处,不用如此屈就选取最佳解答。我答aount问题并非为了拿分,而是希望用自己过去替人补习的经验帮助别人。margin 和markup是basic concepts,但在correction of error, cash flow statement, consolidated financial statement 甚至 ratio, inplete record的问题常常出现。若然搞不清楚,后果很严重。,MARGIN系毛利,即系销货赚价,MARK-UP系抬价,即系赚到毛利嘅销货价,毛利同抬价无必要相等,因为有其他因素影响。,Mark-up==加价或涨价;
作句:我们所有的存货都加价或涨价。
Margin==商业上指成本与售价的差额;
作句:在汽油的价格上,商人的利润每加仑增加一仙(cent)或一辨士(penny)。,参考: 根据the Advanced Learner's Dictionary of Curret English with Chinese Trlation by H.K.Oxford Univ.Press in 1975,