ABC公司销售收入$20,000,000,毛利率35%,营业利润率
来源:牛账网 作者:牛小编 阅读人数:11235 时间:2022-01-27
ABC公司销售收入$20,000,000,毛利率35%,营业利润率为15%,公司决定将某项业务外包,使营业费用可降低20%,外包后毛利率不变,所得税率40%,外包后会产生什么变化()
A、毛利增加5%
B、营业利润增长8.7%
C、营业利润减少$800,000
D、营业费用减少$800,000
销货成本 = $20,000,000 ×(1-35%)= $20,000,000×0.65 = $13,000,000,营业费用 = 收入×( 1 -营业利润率)- 销货成本 = $20,000,000 ×0.85 - $13,000,000 = $4,000,000,营业利润 =$20,000,000 -$13,000,000 -$4,000,000= $3,000,000,外包后:营业费用降低20%,不影响毛利;营业费用= $4,000,000 × 80% = $3,200,000,营业利润 = 收入- 销货成本-营业费用 =$20,000,000-$13,000,000-$3,200,000 = $3,800,000,则营业利润的变化 =$3,800,000 - $3,000,000 = $800,000,营业费用=$4,000,000-$3,200,000=$800,000,所以,营业利润增加了$800,000,营业费用减少了$800,000。综上,本题应选择D选项。【该题针对“损益表”知识点进行考核】
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