我想问 mark-up/margin

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,