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英语翻译不求翻译 不求精确 但求对付 100分!Product A Product BSales $300,000 vi

来源：学生作业帮 编辑：作业帮 分类：英语作业 时间：2024/05/21 23:46:19
英语翻译
不求翻译 不求精确 但求对付 100分!
Product A Product B
Sales $300,000 vii
Variable costs ii viii
Contribution iii ix
Fixed cost iv x
Profit v $120,000
Contribution/Sales 40% 50%
Ratio
Breakeven point i $160,000
Margin of Safety $175,000 vi
Required:
a Complete the report by calculating the figures i to x inclusive
b State the assumptions on which break-even calculations are based
a
i：$300,000-$175,000=$125,000
iii：$300,000*40%=$120,000
ii：$300,000-iii=$180,000
iv：i*(1-ii/$300,000)=$125,000*(1-0.6)=$50,000
v：iii-iv=$120,000-$50,000=$70,000
x=$160,000*(1-viii/vii)=$160,000*[1-(vii-ix)/vii]=$160,000*[1-(vii-50%*vii)/vii]=$160,000*(1-50%)=$80,000
ix=$120,000+x=$200,000
vii=ix/50%=$400,000
viii=vii-ix=$200,000
vi=vii-$160,000=$240,000
b
按金额计算：盈亏平衡点=固定成本/（1-变动成本/销售收入）=固定成本/贡献毛率
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