損益表 - 例題解析
答案 - D
解釋
Suppose, number of oranges bought = LCM of 6 and 4 = 12 ∴CP = Re (10/6 * 12) = Re 20 and SP = Re (6/4 * 12) = Re 18 ∴Loss% = (2/20 * 100)% = 10%
答案 - A
解釋
(SP of 33m) - (CP of 33m) = Gain = SP of 11m ∴ SP of 22m = CP of 33m Let CP of each meter be Re 1. Then, CP of 22m = Re 22. Hence SP of 22m = Re 33. ∴ %Gain = 11/22 * 100 = 50%
題3 - 純酥油每公斤100盧比。店主混合了每公斤50盧比的植物油，並將混合物以每公斤96盧比的價格出售，利潤為20%。他以什麼比例混合純酥油和植物油？
答案 - A
解釋
Mean Cost price = Re (100/120)*96 = Re 80 per kg Apply rule of allegation, there4; Required ratio = 30:20 = 3:2
答案 - C
解釋
Let the CP of each article = Re 1. Then CP of 20 articles = Re 20. SP of 20 articles = CP of 25 articles = Re 25. ∴ Gain% = (5/20)*100% = 25%
題5 - 店主以每公斤13.50盧比的價格買了80公斤糖，並將其與120公斤每公斤16盧比的糖混合。如果他要獲得16%的利潤，他應該以什麼價格向顧客出售糖？
答案 - D
解釋
CP of 200 kg of mixture = Re (80 * 13.50) + (120 * 16) = Re 3000 SP = 116% of Re 3000 = Re (116/100)*3000 = Re 3480 ∴Rate of SP = Re 3480/200 = Re 17.40/kg
答案 - B
解釋
CP of 3 cookies = Re 1 SP of 3 cookies = 150% of Re 1 = 3/2 For Re 3/2, the man sells 3 cookies. Hence for Re 1, number of cookies sold = 3*2/3 = 2
題7 - Anil以600盧比的價格買了一臺計算器，並以10%的利潤賣給了Vikash。Vikash以5%的利潤賣給了Chandan。Chandan使用一段時間後，以20%的虧損賣給了Dinesh。Chandan以多少錢賣給了Dinesh？
答案 - C
解釋
SP for Chandan = 600 * (110/100) * (105/100) * (80/100) = 600 * 924/1000 = Re 554.40
題8 - X以20%的虧損將一件商品賣給Y，Y以15%的利潤賣給Z，Z以5%的虧損賣給W，W以10%的利潤賣給V。如果V支付了500盧比，X支付了多少錢？
答案 - A
解釋
CP for X = 500 * (100/80) * (100/115) * (100/95) * (100/110) = 500 * 10000/9614 = Re 520.07
題9 - 當一個攤販找不到以每公斤10盧比的價格購買他的蔬菜的人時，他將價格降至每公斤8.10盧比，但使用900克的錯誤重量代替1公斤的重量。求實際價格或損失的百分比變化。
答案 - D
解釋
After the price was reduced, 900 gm now costs Re 8.10. Hence 1000gm will cost (1000/900)*8.10 = Re 9 % change in actual price or loss = [(10 - 9)/10]*100% = 10%
答案 - C
解釋
Let the CP = Re 100 ∴ SP = 100 * (120/100) * (110/100) = Re 132 Final profit = (132 - 100)*100% = 32%
答案 - C
解釋
CP = 4600 * (100/115) =Re 4000 Loss% = [(4000-3600)/4000]*100% = 10%
題12 - 一位賣家以5%的虧損賣出一塊手錶。如果他以高出20%的價格購買並以低115盧比的價格出售，他將虧損40%。求手錶的成本價。
答案 - A
解釋
Assume CP = x Selling price at the first case = (95/100)x Selling price at the second case = (60/100)*(120/100)x = (7200/10000)x As per question, (95/100)x - (7200/10000)x = 150 Or, x = Re 500
答案 - D
解釋
CP = 540*(100/90) = Re 600 New SP = 600*(95/100) = Re 570
答案 - C
解釋
CP = 60*(100/120) = Re 50 New SP = Re 55 Gain% = (5/50)*100 =10%
題15 - 一個店主以1600盧比的價格購買大米。他不得不以20%的虧損出售1/4。如果他要獲得10%的總體收益，他需要從剩餘的大米庫存中獲得多少百分比的利潤？
答案 - A
解釋
CP of 1/4th of the stock = 1600/4 = Re 400 SP of 1/4th of the stock = 400*(80/100) =Re 320 In order to make a profit of 10% on total CP, the SP should be: SP = 1600*(110/100) = Re 1760 ∴The SP for the remaining 3/4th of the stock should be Re 1760 - Re 320 = Re 1440. Cost Price of the 3/4th of stock = Re 1600 - Re 400 = Re 1200. ∴%Gain = [(1440-1200)/1200*100}] = (240/1200)*100 = 20%
答案 - B
解釋
10% of Re 110 = Re 11 Cost of 2 kg of wheat at new price = Re 11 So, cost of 1 kg of wheat at new price = Re 5.50 = Re 11/2 Original Price = (11/2)*(100/110) = Re 5 per kg
題17 - 10公斤大米的成本與20公斤小麥的成本相同，25公斤小麥的成本與2公斤茶葉的成本相同，5公斤茶葉的成本與25公斤糖的成本相同。如果14公斤大米的價格是32盧比，求6公斤糖的價格。
答案 - C
解釋
4 kg of rice costs Re 32 ∴10kg of rice will cost = (32/4)*10 = Re 80 20 kg of wheat costs Re 80. ∴25kg of wheat costs = (80/20)*25 = Re 100 2kg of tea costs Re 100 ∴5 kg of tea costs = (100/2)*5 = Re 250 25kg of sugar costs Re 250. ∴6 kg of sugar costs = (250/25)*6 = Re 60
題18 - 一個水果商以20%的利潤出售香蕉。如果他將每根香蕉的售價提高25派薩，他將獲得45%的利潤。求每根香蕉的初始售價及其成本價。
答案 - A
解釋
Let CP = x paisa. Initial SP = x*(120/100) paisa As per question, 120x/100 + 25 = (145/100)x or, 145x/100 - 120x/100 = 25 or, 25x/100 = 25 or, x = 100 paisa CP = 100 paisa or Re 1. Initial SP = 120 paisa or Re 1.20.
題19 - 一個人以每塊80萬盧比的價格賣了兩塊地。一塊他賺了16%的利潤，另一塊他虧損了16%。他在整個交易中虧損或盈利多少？
答案 - C
解釋
Applying direct formula, %loss = (16/10)2% = 64/25% = 2.56%
題20 - 一個沒受過教育的零售商將所有商品的價格標高出成本價的50%，認為他仍然可以獲得25%的利潤，並在標價上打25%的折扣。他的實際銷售利潤是多少？
答案 - B
解釋
Let CP = Re 100. The, marked price, MP = Re 150 SP = 75% of Re 150 = Re 112.50 ∴ Gain% = 12.50%