{"id":73,"date":"2026-09-22T05:20:27","date_gmt":"2026-09-21T21:20:27","guid":{"rendered":"https:\/\/xbbiz.com\/?p=73"},"modified":"2026-09-22T05:20:27","modified_gmt":"2026-09-21T21:20:27","slug":"gross-margin-calculation-guide","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/09\/22\/gross-margin-calculation-guide\/","title":{"rendered":"\u6bdb\u5229\u7387\u8a08\u7b97\u5b8c\u6574\u6307\u5357\uff1a\u516c\u5f0f\u3001\u5be6\u4f8b\u3001\u5408\u7406\u6c34\u5e73\u8207\u5e38\u898b\u8aa4\u5340"},"content":{"rendered":"
\n

\u300c\u8ce3\u4e00\u4ef6\u8ca8\uff0c\u5230\u5e95\u8cfa\u5e7e\u591a\uff1f\u300d\u9019\u662f\u6bcf\u4f4d\u7d93\u71df\u8005\u6bcf\u5929\u90fd\u8981\u9762\u5c0d\u7684\u6838\u5fc3\u554f\u984c\u3002\u591a\u6578\u4eba\u521d\u6b21\u63a5\u89f8\u6bdb\u5229\u7387\u8a08\u7b97<\/strong>\uff0c\u5f80\u5f80\u76f4\u89ba\u62ff\u552e\u50f9\u6e1b\u53bb\u5165\u8ca8\u50f9\u518d\u9664\u4ee5\u552e\u50f9\uff0c\u770b\u4f3c\u7c21\u55ae\u660e\u77ad\u3002\u7136\u800c\u5be6\u969b\u6838\u5c0d\u5e33\u76ee\u6642\uff0c\u540c\u4e00\u7b46\u751f\u610f\u4ea4\u7d66\u4e0d\u540c\u90e8\u9580\u8a08\u7b97\uff0c\u5e38\u6703\u5f97\u51fa\u622a\u7136\u4e0d\u540c\u7684\u6578\u5b57\u2014\u2014\u5206\u6b67\u9ede\u5c31\u5728\u65bc\u300c\u6210\u672c\u300d\u6db5\u84cb\u4e86\u54ea\u4e9b\u5177\u9ad4\u9805\u76ee\uff0c\u4ee5\u53ca\u300c\u71df\u696d\u984d\u300d\u63a1\u7528\u4e86\u4f55\u7a2e\u8a08\u7b97\u53e3\u5f91\u3002\u638c\u63e1\u7cbe\u6e96\u7684\u5229\u6f64\u908f\u8f2f\uff0c\u7531\u6700\u57fa\u790e\u7684\u6a19\u6e96\u516c\u5f0f\u51fa\u767c\uff0c\u91d0\u6e05\u6210\u672c\u908a\u754c\uff0c\u624d\u80fd\u771f\u6b63\u628a\u6bdb\u5229\u7387\u904b\u7528\u5728\u5546\u54c1\u5b9a\u50f9\u3001\u5ba2\u7fa4\u7be9\u9078\u8207\u4f9b\u61c9\u5546\u8ac7\u5224\u4e4b\u4e2d\u3002<\/p>\n

\n

\u6bdb\u5229\u7387\u8a08\u7b97\u7684\u6a19\u6e96\u516c\u5f0f\u8207\u5b9a\u7fa9<\/h2>\n

\u6bdb\u5229\u7387\uff08Gross Margin\uff09<\/strong>\u662f\u4e00\u500b\u6838\u5fc3\u8ca1\u52d9\u6307\u6a19\uff0c\u7528\u4ee5\u8861\u91cf\u6bcf\u7372\u5f97\u4e00\u5143\u71df\u696d\u984d\uff0c\u6263\u9664\u76f4\u63a5\u92b7\u552e\u6210\u672c\u5f8c\u6240\u4fdd\u7559\u7684\u5229\u6f64\u6bd4\u4f8b\u3002\u6a19\u6e96\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n

\n\u6bdb\u5229\u7387 \uff1d\uff08\u92b7\u552e\u6536\u5165 \u2212 \u92b7\u552e\u6210\u672c\uff09\u00f7 \u92b7\u552e\u6536\u5165 \u00d7 100%<\/strong>\n<\/p><\/blockquote>\n

\u4ee5\u57fa\u790e\u4ea4\u6613\u70ba\u4f8b\uff1a\u4e00\u4ef6\u5546\u54c1\u552e\u50f9\u70ba HK$200\uff0c\u9032\u8ca8\u6210\u672c\u70ba HK$120\u3002<\/p>\n

    \n
  • \u6bdb\u5229\u984d\uff08Gross Profit\uff09\uff1d HK$200 \u2212 HK$120 \uff1d HK$80<\/strong><\/li>\n
  • \u6bdb\u5229\u7387 \uff1d HK$80 \u00f7 HK$200 \uff1d 40%<\/strong><\/li>\n<\/ul>\n

    \u5728\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u8207\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08GAAP\uff09\u7684\u640d\u76ca\u8868\u6846\u67b6\u4e0b\uff0c\u591a\u6578\u4f01\u696d\u5747\u6703\u5217\u5831\u6bdb\u5229\u5c0f\u8a08\uff0c\u8a08\u7b97\u8d77\u9ede\u666e\u904d\u70ba\u71df\u696d\u6536\u5165\u6e1b\u53bb\u92b7\u8ca8\u6210\u672c\uff08Cost of Goods Sold\uff0c\u7c21\u7a31 COGS\uff09\u3002\u5be6\u52d9\u4e2d\u516c\u5f0f\u67b6\u69cb\u660e\u78ba\uff0c\u6838\u5fc3\u95dc\u9375\u5728\u65bc\u4f01\u696d\u5c0d\u300c\u92b7\u8ca8\u6210\u672c\u300d\u8207\u300c\u71df\u696d\u6536\u5165\u300d\u7684\u6b78\u7d0d\u7bc4\u570d\u662f\u5426\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n

    \u9019\u88e1\u9700\u8981\u6e05\u695a\u5340\u5206\u5169\u500b\u6982\u5ff5\uff1a\u6bdb\u5229\u984d<\/strong>\u662f\u7d55\u5c0d\u91d1\u984d\uff0c\u4ee3\u8868\u5be6\u8cea\u8cfa\u53d6\u7684\u73fe\u91d1\u57fa\u6578\uff1b\u800c\u6bdb\u5229\u7387<\/strong>\u662f\u76f8\u5c0d\u6bd4\u7387\uff0c\u4fbf\u65bc\u8de8\u898f\u6a21\u3001\u8de8\u54c1\u985e\u9032\u884c\u71df\u904b\u6548\u7387\u8a55\u4f30\u3002\u8a55\u4f30\u7522\u54c1\u7af6\u722d\u529b\u6216\u9032\u884c\u540c\u696d\u6bd4\u8f03\u6642\uff0c\u6bd4\u7387\u80fd\u63d0\u4f9b\u66f4\u5177\u5ba2\u89c0\u50f9\u503c\u7684\u5224\u65b7\u4f9d\u64da\u3002<\/p>\n

    \"\u8425\u4e1a\u6536\u5165\u62c6\u89e3\u4e3a\u9500\u8d27\u6210\u672c\u4e0e\u6bdb\u5229\u989d\u7684\u6bdb\u5229\u7387\u8a08\u7b97\u7ed3\u6784\u793a\u610f\"
    \u91d0\u6e05\u6bdb\u5229\u984d\u8207\u6bdb\u5229\u7387\u7684\u7d50\u69cb\u95dc\u4fc2\uff0c\u4ee5\u92b7\u552e\u6de8\u984d\u6263\u9664\u76f4\u63a5\u92b7\u8ca8\u6210\u672c\u65b9\u80fd\u78ba\u7acb\u5be6\u8cea\u7372\u5229\u6c34\u5e73\u3002<\/figcaption><\/figure>\n<\/section>\n
    \n

    \u5206\u6bcd\u754c\u5b9a\uff1a\u71df\u696d\u984d\u61c9\u63a1\u7528\u7684\u57fa\u6e96\u6578\u64da<\/h2>\n

    \u5728\u540c\u4e00\u500b\u7d50\u7b97\u9031\u671f\u4e2d\uff0c\u5831\u8868\u4e0a\u5e38\u51fa\u73fe\u4e09\u7a2e\u4e0d\u540c\u53e3\u5f91\u7684\u71df\u6536\u6578\u5b57\uff1a\u5546\u54c1\u6a19\u50f9\u7e3d\u984d\u3001\u5be6\u969b\u6210\u4ea4\u7e3d\u984d\uff0c\u4ee5\u53ca\u6263\u9664\u9000\u63db\u8ca8\u5f8c\u7684\u6de8\u92b7\u552e\u984d\u3002\u9078\u53d6\u4e0d\u540c\u57fa\u6e96\uff0c\u8a08\u7b97\u51fa\u7684\u6bdb\u5229\u7387\u5c07\u7522\u751f\u5be6\u8cea\u5dee\u7570\u3002<\/p>\n

    \u8209\u4f8b\u8aaa\u660e\uff1a\u67d0\u4ef6\u5546\u54c1\u539f\u5b9a\u6a19\u50f9 HK$500\uff0c\u9032\u884c\u516b\u6298\u4fc3\u92b7\u5f8c\u5be6\u6536 HK$400\uff0c\u5f8c\u7e8c\u7522\u751f 5% \u7684\u9000\u6b3e\u3002\u82e5\u4ee5\u6a19\u50f9 HK$500 \u70ba\u5206\u6bcd\uff0c\u6703\u865b\u589e\u71df\u6536\u57fa\u6578\u5c0e\u81f4\u5229\u6f64\u7387\u5931\u771f\uff1b\u6700\u7a69\u5065\u7684\u8ca1\u52d9\u6838\u7b97\u65b9\u5f0f\uff0c\u662f\u4e00\u5f8b\u63a1\u7528\u6263\u9664\u6298\u6263\u3001\u9000\u8ca8\u8207\u6298\u8b93\u5f8c\u7684\u300c\u92b7\u552e\u6de8\u984d\u300d<\/strong>\u4f5c\u70ba\u5206\u6bcd\u3002<\/p>\n

    \u5c0d\u65bc\u8de8\u5730\u5340\u7d93\u71df\u6216\u6d89\u7a05\u4ea4\u6613\uff0c\u92b7\u552e\u6536\u5165\u8207\u63a1\u8cfc\u6210\u672c\u5fc5\u9808\u7d71\u4e00\u63a1\u7528\u672a\u7a05\u50f9\uff08\u4e0d\u542b\u7a05\u91d1\u984d\uff09<\/strong>\u9032\u884c\u904b\u7b97\u3002\u82e5\u4e00\u7aef\u542b\u7a05\u3001\u4e00\u7aef\u672a\u7a05\uff0c\u8a08\u7b97\u7d50\u679c\u5c07\u51fa\u73fe\u6578\u500b\u767e\u5206\u9ede\u7684\u504f\u5dee\uff0c\u9032\u800c\u5f71\u97ff\u6574\u9ad4\u5b9a\u50f9\u6c7a\u7b56\u3002<\/p>\n<\/section>\n

    \n

    \u92b7\u552e\u6210\u672c\uff08COGS\uff09\u7684\u6b78\u5c6c\u7bc4\u570d\u8207\u908a\u754c<\/h2>\n

    \u92b7\u552e\u6210\u672c\u6cdb\u6307\u8207\u5546\u54c1\u751f\u7522\u3001\u63a1\u8cfc\u53ca\u4ea4\u4ed8\u76f4\u63a5\u639b\u9264\u7684\u652f\u51fa\u3002\u5224\u65b7\u6a19\u6e96\u5341\u5206\u660e\u78ba\uff1a\u82e5\u9019\u7b46\u4ea4\u6613\u6c92\u6709\u767c\u751f\uff0c\u8a72\u9805\u652f\u51fa\u662f\u5426\u80fd\u5b8c\u5168\u7701\u4e0b\uff1f<\/strong>\u82e5\u662f\uff0c\u5373\u5c6c\u76f4\u63a5\u92b7\u552e\u6210\u672c\u3002<\/p>\n

    \u901a\u5e38\u7d0d\u5165\u92b7\u552e\u6210\u672c\u7684\u9805\u76ee<\/h3>\n
      \n
    • \u5546\u54c1\u63a1\u8cfc\u6210\u672c\u3001\u539f\u6750\u6599\u8207\u96f6\u7d44\u4ef6\u6210\u672c<\/li>\n
    • \u9032\u53e3\u95dc\u7a05\u3001\u5831\u95dc\u8cbb\u8207\u7522\u5730\u6aa2\u9a57\u8cbb<\/li>\n
    • \u982d\u7a0b\u904b\u8f38\u7269\u6d41\u8cbb\uff08\u7531\u4f9b\u61c9\u5546\u81f3\u5009\u5eab\u7684\u904b\u8cbb\uff09<\/li>\n
    • \u5546\u54c1\u5c08\u7528\u5305\u88dd\u7269\u6599\uff08\u5916\u7bb1\u3001\u4fdd\u8b77\u6c23\u6ce1\u588a\u3001\u5c08\u5c6c\u5305\u88dd\u76d2\uff09<\/li>\n
    • \u6309\u6bcf\u7b46\u4ea4\u6613\u6536\u53d6\u7684\u92b7\u552e\u5e73\u53f0\u62bd\u6210\u4f63\u91d1<\/li>\n
    • \u4fe1\u7528\u5361\u53ca\u96fb\u5b50\u652f\u4ed8\u4ea4\u6613\u624b\u7e8c\u8cbb\uff08\u4f9d\u6bcf\u7b46\u4ea4\u6613\u7d50\u7b97\u4e4b\u76f4\u63a5\u8cbb\u7387\uff09<\/li>\n
    • \u751f\u7522\u7dda\u64cd\u4f5c\u54e1\u3001\u5eda\u623f\u88fd\u4f5c\u4eba\u54e1\u7b49\u76f4\u63a5\u751f\u7522\u5de5\u6642\u6210\u672c<\/li>\n
    • \u6b63\u5e38\u7bc4\u570d\u5167\u7684\u539f\u6599\u8017\u640d\u8207\u5546\u54c1\u7834\u640d<\/li>\n<\/ul>\n

      \u4e0d\u61c9\u5217\u5165\u92b7\u552e\u6210\u672c\u7684\u9805\u76ee\uff08\u5c6c\u65bc\u71df\u696d\u8cbb\u7528\uff09<\/h3>\n
        \n
      • \u8fa6\u516c\u5ba4\u6216\u9580\u5e02\u56fa\u5b9a\u79df\u91d1\u3001\u7269\u696d\u7ba1\u7406\u8cbb\u3001\u6c34\u96fb\u96dc\u8cbb<\/li>\n
      • \u884c\u653f\u3001\u5f8c\u52e4\u3001\u7ba1\u7406\u5c64\u7b49\u56fa\u5b9a\u85aa\u8cc7<\/li>\n
      • \u54c1\u724c\u63a8\u5ee3\u3001\u5ee3\u544a\u6295\u653e\u3001\u884c\u92b7\u6d3b\u52d5\u8cbb\u7528<\/li>\n
      • \u5e38\u5e74\u6cd5\u5f8b\u9867\u554f\u3001\u6703\u8a08\u5be9\u8a08\u670d\u52d9\u8cbb<\/li>\n
      • \u4e00\u6b21\u6027\u88dd\u4fee\u6524\u92b7\u3001\u7cfb\u7d71\u8edf\u9ad4\u8cfc\u7f6e\u8207\u786c\u9ad4\u8a2d\u5099\u63a1\u8cfc<\/li>\n
      • \u9280\u884c\u8cb8\u6b3e\u5229\u606f\u8207\u4e00\u822c\u878d\u8cc7\u8cbb\u7528<\/li>\n<\/ul>\n

        \u5728\u670d\u52d9\u696d\u9818\u57df\uff0c\u4f8b\u5982\u8a2d\u8a08\u516c\u53f8\u627f\u63a5\u4e00\u7b46 HK$30,000 \u7684\u5c08\u6848\uff0c\u82e5\u50c5\u8a08\u7b97\u5916\u5305\u5370\u5237\u8cbb HK$3,000\uff0c\u6bdb\u5229\u7387\u770b\u4f3c\u9ad8\u9054 90%\u3002\u4f46\u5be6\u52d9\u4e0a\u8a2d\u8a08\u5e2b\u5de5\u6642\u624d\u662f\u4e3b\u8981\u8017\u8cbb\u3002\u82e5\u4ee5\u8a2d\u8a08\u5e2b\u6708\u85aa HK$24,000 \u9664\u4ee5\u6bcf\u6708\u6709\u6548\u5de5\u6642 160 \u5c0f\u6642\uff0c\u5f97\u51fa\u6bcf\u5de5\u6642\u6210\u672c\u70ba HK$150\uff1b\u8a72\u5c08\u6848\u8017\u8cbb 80 \u5c0f\u6642\uff0c\u76f4\u63a5\u5de5\u6642\u6210\u672c\u5373\u70ba HK$12,000\u3002\u52a0\u4e0a\u5370\u5237\u8cbb\u5f8c\u7e3d\u92b7\u552e\u6210\u672c\u70ba HK$15,000\uff0c\u5be6\u969b\u6bdb\u5229\u7387\u70ba 50%<\/strong>\u3002\u9019\u7a2e\u7ba1\u7406\u6703\u8a08\u53e3\u5f91\u5c0d\u65bc\u670d\u52d9\u5b9a\u50f9\u5177\u5099\u5be6\u8cea\u53c3\u8003\u50f9\u503c\u3002<\/p>\n<\/section>\n

        \n

        \u771f\u5be6\u5546\u696d\u5834\u666f\u5be6\u4f8b\u89e3\u6790<\/h2>\n

        \u5be6\u4f8b\u4e00\uff1a\u9910\u98f2\u9580\u5e02\u98f2\u54c1\uff08\u5802\u98df vs \u5916\u8ce3\u5e73\u53f0\uff09<\/h3>\n

        \u4e00\u676f\u5802\u98df\u6ab8\u6aac\u8336\u552e\u50f9 HK$28\u3002\u76f4\u63a5\u7269\u6599\u6210\u672c\uff1a\u8336\u8449\u7d04 HK$0.8\u3001\u6ab8\u6aac\u7d04 HK$1.2\u3001\u7cd6\u6f3f HK$0.3\u3001\u51b0\u584a\u6c34\u6e90 HK$0.2\u3001\u8017\u6750\u640d\u8017 HK$0.5\uff0c\u5408\u8a08\u76f4\u63a5\u6210\u672c HK$3.0\u3002<\/p>\n

        \u6bdb\u5229\u984d \uff1d HK$28 \u2212 HK$3 \uff1d HK$25\uff0c\u6bdb\u5229\u7387 \uff1d HK$25 \u00f7 HK$28 \u2248 89.3%<\/strong>\u3002<\/p>\n

        \u540c\u4e00\u54c1\u9805\u82e5\u6539\u8d70\u5916\u8ce3\u5e73\u53f0\uff0c\u7dad\u6301\u539f\u50f9 HK$28\uff0c\u5916\u8ce3\u5e73\u53f0\u4f63\u91d1\u62bd\u6210 25%\uff08HK$7\uff09\uff0c\u52a0\u4e0a\u5916\u8ce3\u5c08\u7528\u7d19\u676f\u8207\u5c01\u53e3\u819c HK$1\uff0c\u5be6\u8cea\u76f4\u63a5\u6210\u672c\u589e\u81f3 HK$11\u3002\u6bdb\u5229\u984d\u964d\u70ba HK$17\uff0c\u6bdb\u5229\u7387\u964d\u81f3 17 \u00f7 28 \u2248 60.7%<\/strong>\u3002\u900f\u904e\u540c\u53e3\u5f91\u6bd4\u8f03\uff0c\u5373\u53ef\u6e05\u6670\u770b\u51fa\u901a\u8def\u62bd\u6210\u5c0d\u55ae\u54c1\u5229\u6f64\u7684\u58d3\u7e2e\u5e45\u5ea6\u3002<\/p>\n

        \u5be6\u4f8b\u4e8c\uff1a\u96fb\u5546\u7db2\u5e97\u5546\u54c1\u6210\u672c\u7d50\u69cb\u62c6\u89e3<\/h3>\n

        \u5546\u54c1\u552e\u50f9\u8a2d\u5b9a\u70ba HK$299\uff0c\u4ee5\u9999\u6e2f\u672c\u5730\u4e3b\u6d41\u96fb\u5546\u91d1\u6d41\uff08\u5982\u4fe1\u7528\u5361\u6536\u55ae\u7d04 3.4% + HK$2.35\uff09\u53ca\u5e73\u53f0\u71df\u904b\u5404\u9805\u76f4\u63a5\u652f\u51fa\u9032\u884c\u62c6\u89e3\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
        \u6210\u672c\u69cb\u6210\u9805\u76ee<\/th>\n\u91d1\u984d\uff08HK$\uff09<\/th>\n<\/tr>\n<\/thead>\n
        \u5546\u54c1\u63a1\u8cfc\u6210\u672c<\/td>\n$120.00<\/td>\n<\/tr>\n
        \u982d\u7a0b\u904b\u8cbb\u6524\u63d0<\/td>\n$18.00<\/td>\n<\/tr>\n
        \u5feb\u905e\u51fa\u8ca8\u5305\u88dd\u8017\u6750<\/td>\n$6.00<\/td>\n<\/tr>\n
        \u91d1\u6d41\u624b\u7e8c\u8cbb\uff08\u7d04 3.4% + $2.35\uff09<\/td>\n$12.52<\/td>\n<\/tr>\n
        \u96fb\u5546\u5e73\u53f0\u4ea4\u6613\u62bd\u6210 5%<\/td>\n$14.95<\/td>\n<\/tr>\n
        \u9000\u63db\u8ca8\u8017\u640d\u6524\u63d0\uff08\u6708\u5ea6\u5747\u6524\uff09<\/td>\n$8.00<\/td>\n<\/tr>\n
        \u76f4\u63a5\u92b7\u552e\u6210\u672c\u5408\u8a08<\/td>\n$179.47<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u5be6\u969b\u6bdb\u5229\u984d \uff1d HK$299 \u2212 HK$179.47 \uff1d HK$119.53\uff0c\u771f\u5be6\u6bdb\u5229\u7387 \uff1d HK$119.53 \u00f7 HK$299 \u2248 39.98%<\/strong>\u3002<\/p>\n

        \u82e5\u50c5\u8a08\u7b97\u63a1\u8cfc\u9032\u8ca8\u50f9 HK$120\uff0c\u8868\u9762\u6bdb\u5229\u7387\u6703\u9ad8\u9054 59.87%\u3002\u5ffd\u8996\u7269\u6d41\u3001\u624b\u7e8c\u8cbb\u3001\u4f63\u91d1\u8207\u8017\u640d\uff0c\u5c07\u9020\u6210\u8fd1 20 \u500b\u767e\u5206\u9ede\u7684\u5229\u6f64\u8aa4\u5224\uff0c\u9019\u6b63\u662f\u773e\u591a\u8ce3\u5bb6\u300c\u92b7\u91cf\u66a2\u65fa\u537b\u7121\u73fe\u91d1\u7d50\u9918\u300d\u7684\u4e3b\u56e0\u3002<\/p>\n

        \u5be6\u4f8b\u4e09\uff1a\u6298\u6263\u6d3b\u52d5\u7684\u5229\u6f64\u69d3\u687f\u6548\u61c9<\/h3>\n

        \u4e00\u4ef6\u5b9a\u50f9 HK$100\u3001\u76f4\u63a5\u6210\u672c HK$60 \u7684\u5546\u54c1\uff0c\u539f\u59cb\u6bdb\u5229\u7387\u70ba 40%\uff08\u6bdb\u5229\u984d HK$40\uff09\u3002\u4e0d\u540c\u4fc3\u92b7\u6298\u6263\u5c0d\u6bdb\u5229\u7387\u7684\u5f71\u97ff\u5448\u975e\u7dda\u6027\u905e\u6e1b\uff1a<\/p>\n

          \n
        • \u4e5d\u6298\u552e\u50f9 HK$90\uff1a\u6bdb\u5229\u984d HK$30\uff0c\u6bdb\u5229\u7387\u964d\u81f3 33.3%<\/strong><\/li>\n
        • \u516b\u6298\u552e\u50f9 HK$80\uff1a\u6bdb\u5229\u984d HK$20\uff0c\u6bdb\u5229\u7387\u964d\u81f3 25.0%<\/strong><\/li>\n
        • \u4e03\u6298\u552e\u50f9 HK$70\uff1a\u6bdb\u5229\u984d HK$10\uff0c\u6bdb\u5229\u7387\u964d\u81f3 14.3%<\/strong><\/li>\n
        • \u516d\u6298\u552e\u50f9 HK$60\uff1a\u6bdb\u5229\u984d HK$0\uff0c\u6bdb\u5229\u7387\u70ba 0%<\/strong><\/li>\n<\/ul>\n

          \u6253\u516b\u6298\u6642\u552e\u50f9\u50c5\u964d\u4f4e 20%\uff0c\u4f46\u6bdb\u5229\u984d\u76f4\u63a5\u8170\u65ac\uff08\u7531 $40 \u964d\u81f3 $20\uff09\u3002\u82e5\u8981\u5728\u516b\u6298\u60c5\u6cc1\u4e0b\u7dad\u6301\u539f\u5148 40% \u7684\u6bdb\u5229\u7387\uff0c\u63a1\u8cfc\u6210\u672c\u5fc5\u9808\u58d3\u4f4e\u81f3 HK$80 \u00d7 (1 \u2212 40%) \uff1d HK$48\uff0c\u5373\u6210\u672c\u7aef\u9700\u7e2e\u6e1b 20%\u3002<\/p>\n<\/section>\n

          \n

          \u52a0\u50f9\u7387\uff08Markup\uff09\u8207\u6bdb\u5229\u7387\uff08Margin\uff09\u7684\u5340\u5225\u8207\u5c0d\u7167<\/h2>\n

          \u5546\u696d\u6e9d\u901a\u4e2d\u7d93\u5e38\u51fa\u73fe\u300c\u52a0\u50f9\u4e94\u6210\u300d\u7b49\u7528\u8a9e\u3002\u52a0\u50f9\u7387\u7684\u5206\u6bcd\u70ba\u6210\u672c<\/strong>\uff0c\u800c\u6bdb\u5229\u7387\u7684\u5206\u6bcd\u70ba\u552e\u50f9<\/strong>\uff0c\u5169\u8005\u5207\u52ff\u6df7\u6dc6\u3002<\/p>\n

          \"\u6bdb\u5229\u7387\u8a08\u7b97\uff1a\u52a0\u4ef7\u7387\u4ee5\u6210\u672c\u4e3a\u57fa\u51c6\u4e0e\u6bdb\u5229\u7387\u4ee5\u552e\u4ef7\u4e3a\u57fa\u51c6\u7684\u5bf9\u6bd4\u7ed3\u6784\u793a\u610f\"
          \u52a0\u50f9\u7387\u4ee5\u9032\u8ca8\u6210\u672c\u70ba\u5206\u6bcd\u9032\u884c\u4e0a\u52a0\u904b\u7b97\uff0c\u6bdb\u5229\u7387\u5247\u4ee5\u6700\u7d42\u552e\u50f9\u70ba\u57fa\u6e96\u62c6\u5206\u5229\u6f64\u6bd4\u4f8b\uff0c\u6838\u7b97\u6642\u9808\u56b4\u683c\u7d71\u4e00\u57fa\u6e96\u53e3\u5f91\u3002<\/figcaption><\/figure>\n

          \n\u52a0\u50f9\u7387 \uff1d\uff08\u552e\u50f9 \u2212 \u6210\u672c\uff09\u00f7 \u6210\u672c
          \n\u6bdb\u5229\u7387 \uff1d\uff08\u552e\u50f9 \u2212 \u6210\u672c\uff09\u00f7 \u552e\u50f9
          \n\u6bdb\u5229\u7387 \uff1d \u52a0\u50f9\u7387 \u00f7\uff081 \uff0b \u52a0\u50f9\u7387\uff09<\/strong>
          \n\u52a0\u50f9\u7387 \uff1d \u6bdb\u5229\u7387 \u00f7\uff081 \u2212 \u6bdb\u5229\u7387\uff09<\/strong>\n<\/p><\/blockquote>\n\n\n\n\n\n\n\n\n\n\n
          \u52a0\u50f9\u7387\uff08Markup\uff09<\/th>\n\u5c0d\u61c9\u4e4b\u6bdb\u5229\u7387\uff08Margin\uff09<\/th>\n\u6210\u672c HK$100 \u4e4b\u5c0d\u61c9\u552e\u50f9<\/th>\n<\/tr>\n<\/thead>\n
          25%<\/td>\n20.0%<\/td>\nHK$125<\/td>\n<\/tr>\n
          50%<\/td>\n33.3%<\/td>\nHK$150<\/td>\n<\/tr>\n
          100%\uff08\u5373\u52a0\u500d\u52a0\u50f9\uff09<\/td>\n50.0%<\/td>\nHK$200<\/td>\n<\/tr>\n
          150%<\/td>\n60.0%<\/td>\nHK$250<\/td>\n<\/tr>\n
          200%<\/td>\n66.7%<\/td>\nHK$300<\/td>\n<\/tr>\n
          300%<\/td>\n75.0%<\/td>\nHK$400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u53ea\u8981\u92b7\u552e\u6210\u672c\u5927\u65bc\u96f6\uff0c\u6bdb\u5229\u7387\u4fbf\u6703\u6046\u4f4e\u65bc 100%\u3002\u7576\u4f9b\u61c9\u5546\u8868\u793a\u5546\u54c1\u5177\u5099\u300c\u4e94\u6210\u5229\u6f64\u7a7a\u9593\u300d\u6642\uff0c\u61c9\u78ba\u8a8d\u6307\u6d89\u7684\u662f\u52a0\u50f9\u7387\uff08\u6bdb\u5229 33.3%\uff09\u6291\u6216\u5be6\u8cea\u6bdb\u5229\u7387\uff08\u6bdb\u5229 50%\uff09\u3002<\/p>\n<\/section>\n

          \n

          \u5404\u7522\u696d\u5408\u7406\u6bdb\u5229\u7387\u4e4b\u5be6\u52d9\u53c3\u8003\u5340\u9593<\/h2>\n

          \u6bdb\u5229\u7387\u9ad8\u4f4e\u7531\u5546\u696d\u6a21\u5f0f\u8207\u7522\u696d\u7279\u6027\u6c7a\u5b9a\uff0c\u4e3b\u8981\u53d7\u5546\u54c1\u5468\u8f49\u901f\u5ea6\u8207\u56fa\u5b9a\u6210\u672c\u8ca0\u64d4\u6bd4\u91cd\u5f71\u97ff\u3002\u4ee5\u4e0b\u6574\u7406\u5e02\u5834\u5be6\u52d9\u904b\u4f5c\u4e4b\u7d93\u9a57\u53c3\u8003\u7bc4\u570d\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
          \u884c\u696d\u985e\u578b<\/th>\n\u5be6\u52d9\u5e38\u898b\u7d93\u9a57\u5340\u9593<\/th>\n\u71df\u904b\u7279\u6027\u8aaa\u660e<\/th>\n<\/tr>\n<\/thead>\n
          \u8edf\u9ad4\u8207\u6578\u4f4d\u7522\u54c1<\/td>\n\u7d04 70% \u2013 90%<\/td>\n\u908a\u969b\u4ea4\u4ed8\u6210\u672c\u6975\u4f4e\uff0c\u4f46\u524d\u671f\u7814\u767c\u8207\u4f3a\u670d\u5668\u652f\u51fa\u5927<\/td>\n<\/tr>\n
          \u9910\u98f2\u5916\u8ce3\u8207\u624b\u6416\u98f2\u54c1<\/td>\n\u7d04 60% \u2013 80%<\/td>\n\u98df\u6750\u76f4\u63a5\u6210\u672c\u4f4e\uff0c\u4f46\u6975\u5ea6\u4f9d\u8cf4\u9580\u5e02\u5ba2\u6d41\u8207\u79df\u91d1\u8986\u84cb<\/td>\n<\/tr>\n
          \u6b63\u9910\u9023\u9396\u9910\u5ef3<\/td>\n\u7d04 50% \u2013 65%<\/td>\n\u98df\u6750\u8207\u5eda\u623f\u8017\u640d\u4f54\u6bd4\u8f03\u9ad8\uff0c\u53d7\u7ffb\u684c\u7387\u5f71\u97ff\u5927<\/td>\n<\/tr>\n
          \u670d\u88dd\u8207\u7cbe\u54c1\u96f6\u552e<\/td>\n\u7d04 45% \u2013 65%<\/td>\n\u5b63\u7bc0\u6027\u5f37\uff0c\u9700\u4fdd\u7559\u8db3\u5920\u6bdb\u5229\u7a7a\u9593\u61c9\u5c0d\u5b63\u672b\u6e05\u5009\u6298\u6263<\/td>\n<\/tr>\n
          \u8d85\u5e02\u8207\u751f\u6d3b\u65e5\u7528\u54c1<\/td>\n\u7d04 15% \u2013 30%<\/td>\n\u4f4e\u6bdb\u5229\u9ad8\u5468\u8f49\uff0c\u6975\u4f9d\u8cf4\u898f\u6a21\u7d93\u6fdf\u8207\u4f9b\u61c9\u93c8\u7ba1\u7406<\/td>\n<\/tr>\n
          \u5927\u5b97\u6279\u767c\u8207\u4ee3\u7406\u5206\u92b7<\/td>\n\u7d04 10% \u2013 20%<\/td>\n\u55ae\u7b46\u4ea4\u6613\u91cf\u5927\uff0c\u501a\u91cd\u5e33\u671f\u7ba1\u7406\u8207\u8cc7\u91d1\u5468\u8f49\u6548\u7387<\/td>\n<\/tr>\n
          \u5c08\u696d\u9867\u554f\u8207\u8a2d\u8a08\u670d\u52d9<\/td>\n\u7d04 45% \u2013 70%<\/td>\n\u53d6\u6c7a\u65bc\u5de5\u6642\u6210\u672c\u8a08\u5165\u56b4\u8b39\u5ea6\uff0c\u6838\u5fc3\u5728\u65bc\u5c08\u6848\u4ea4\u4ed8\u6548\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n
          \n

          \u5229\u7528\u76ee\u6a19\u6bdb\u5229\u7387\u53cd\u63a8\u5b9a\u50f9\u8207\u6210\u672c\u63a7\u5236<\/h2>\n

          \u5728\u65b0\u54c1\u958b\u767c\u6216\u5f15\u9032\u65b0\u7522\u54c1\u7dda\u6642\uff0c\u61c9\u904b\u7528\u6bdb\u5229\u7387\u516c\u5f0f\u9032\u884c\u53cd\u5411\u63a8\u7b97\uff1a<\/p>\n

            \n
          • \u5df2\u77e5\u6210\u672c\u8207\u76ee\u6a19\u6bdb\u5229\u7387\uff0c\u6c42\u552e\u50f9\uff1a\u76ee\u6a19\u552e\u50f9 \uff1d \u6210\u672c \u00f7\uff081 \u2212 \u76ee\u6a19\u6bdb\u5229\u7387\uff09<\/strong><\/li>\n
          • \u5df2\u77e5\u5e02\u5834\u63a5\u53d7\u552e\u50f9\u8207\u76ee\u6a19\u6bdb\u5229\u7387\uff0c\u6c42\u63a1\u8cfc\u6210\u672c\u4e0a\u9650\uff1a\u63a1\u8cfc\u4e0a\u9650 \uff1d \u552e\u50f9 \u00d7\uff081 \u2212 \u76ee\u6a19\u6bdb\u5229\u7387\uff09<\/strong><\/li>\n<\/ul>\n

            \u7bc4\u4f8b\uff1a\u82e5\u5546\u54c1\u76f4\u63a5\u6210\u672c\u70ba HK$60\uff0c\u9810\u671f\u6bdb\u5229\u7387\u8a2d\u5b9a\u70ba 45%\uff0c\u5247\u76ee\u6a19\u552e\u50f9\u61c9\u70ba\uff1a
            \nHK$60 \u00f7 (1 \u2212 0.45) \uff1d HK$60 \u00f7 0.55 \u2248 HK$109.09<\/strong>\u3002<\/p>\n

            \u82e5\u5e02\u5834\u540c\u985e\u7af6\u54c1\u5747\u50f9\u50c5\u80fd\u8ce3 HK$95\uff0c\u5247\u8a72\u5b9a\u50f9\u7121\u6cd5\u6210\u4ea4\u3002\u6b64\u6642\u9700\u53cd\u63a8\u6210\u672c\u6975\u9650\uff1aHK$95 \u00d7 0.55 \uff1d HK$52.25<\/strong>\u3002\u9019\u4ee3\u8868\u5fc5\u9808\u5411\u4f9b\u61c9\u93c8\u722d\u53d6\u7d04 12.9% \u7684\u63a1\u8cfc\u964d\u5e45\uff0c\u65b9\u80fd\u9054\u6210\u65e2\u5b9a\u6bdb\u5229\u76ee\u6a19\u3002<\/p>\n

            \u8a08\u7b97\u591a\u54c1\u985e\u7d9c\u5408\u6bdb\u5229\u7387\u6642\uff0c\u56b4\u7981\u76f4\u63a5\u63a1\u7528\u7b97\u8853\u5e73\u5747\u3002\u6b63\u78ba\u505a\u6cd5\u662f\u63a1\u7528\u52a0\u6b0a\u5e73\u5747\u6cd5<\/strong>\uff08\u7e3d\u6bdb\u5229\u984d \u00f7 \u7e3d\u71df\u696d\u984d\uff09\uff1a<\/p>\n

            \u82e5\u54c1\u9805 A \u71df\u6536 HK$10,000\uff0c\u6bdb\u5229\u7387 50%\uff08\u6bdb\u5229 HK$5,000\uff09\uff1b\u54c1\u9805 B \u71df\u6536 HK$30,000\uff0c\u6bdb\u5229\u7387 20%\uff08\u6bdb\u5229 HK$6,000\uff09\u3002\u5169\u8005\u7b97\u8853\u5e73\u5747\u70ba 35%\uff0c\u4f46\u6574\u9ad4\u771f\u5be6\u6bdb\u5229\u7387\u70ba\uff1a\uff08HK$5,000 + HK$6,000\uff09\u00f7 HK$40,000 \uff1d 27.5%<\/strong>\u3002\u843d\u5dee\u9054 7.5 \u500b\u767e\u5206\u9ede\uff0c\u82e5\u4ee5\u6b64\u505a\u9810\u7b97\u898f\u5283\u5c07\u5c0e\u81f4\u71df\u6536\u9810\u4f30\u56b4\u91cd\u5931\u771f\u3002<\/p>\n<\/section>\n

            \n

            \u6bdb\u5229\u7387\u6838\u7b97\u5e38\u898b\u8aa4\u5340\u5feb\u901f\u6aa2\u8996<\/h2>\n
              \n
            • \u6df7\u6dc6\u6bdb\u5229\u8207\u71df\u696d\u6de8\u5229\uff1a<\/strong>\u9ad8\u6bdb\u5229\u4e0d\u7b49\u65bc\u9ad8\u6de8\u5229\u3002\u82e5\u56fa\u5b9a\u79df\u91d1\u8207\u4eba\u4e8b\u6210\u672c\u904e\u9ad8\uff0c\u6bdb\u5229\u7387 70% \u7684\u5e97\u92ea\u4f9d\u7136\u53ef\u80fd\u9762\u81e8\u8667\u640d\u3002<\/li>\n
            • \u6f0f\u8a08\u8de8\u5883\u532f\u7387\u8207\u95dc\u7a05\u6ce2\u52d5\uff1a<\/strong>\u63a1\u8cfc\u6d89\u53ca\u5916\u5e63\u7d50\u7b97\uff08\u4f8b\u5982\u7f8e\u5143\u514c\u65e5\u5713\u6216\u4eba\u6c11\u5e63\u532f\u7387\u6ce2\u52d5\uff09\u6642\uff0c\u532f\u5dee\u8207\u95dc\u7a05\u61c9\u5373\u6642\u53cd\u6620\u65bc\u55ae\u4f4d\u6210\u672c\u4e2d\u3002<\/li>\n
            • \u5b58\u8ca8\u8a08\u50f9\u65b9\u6cd5\u524d\u5f8c\u4e0d\u4e00\uff1a<\/strong>\u6708\u5ea6\u7d50\u7b97\u6642\u4efb\u610f\u5207\u63db\u5148\u9032\u5148\u51fa\u6cd5\uff08FIFO\uff09\u8207\u52a0\u6b0a\u5e73\u5747\u6cd5\uff0c\u6703\u5c0e\u81f4\u6bdb\u5229\u7387\u6578\u64da\u5931\u53bb\u7e31\u5411\u5c0d\u6bd4\u50f9\u503c\u3002<\/li>\n
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