第8类RD Sharma解决方案-第13章利润损失折扣和增值税–练习13.2 |套装2

第13章利润损失折扣和增值税–练习13.2 |套装1

问题14：店主对商品进行标记的方式是，在允许对标价进行25％的折扣后，他仍然能获得50％的利润。找出CP与MP的比率

解决方案：

Here, Discount% given to customer = 25%

       Profit% earned by shopkeeper = 50%

Using Formula, C.P = (S.P * 100)/(100 + Profit%)

Hence, C.P = (S.P * 100)/(100 + 50)

                 = (S.P * 100)/150

                 = (2 * S.P)/3

Using Formula, M.P = (S.P * 100)/(100 – Discount%)

Hence, M.P = (SP * 100)/(100 – 25)

               = (S.P * 100)/75

               = (4 * S.P)/3

Ratio of C.P to M.P = ((2 * S.P)/3)/ ((4 * S.P)/3)

                             = 1:2

问题15：自行车经销商提供10％的折扣，但仍然获得26％的利润。标价为840卢比的自行车的实际费用是多少?

解决方案：

Here, M.P of the cycle = Rs 840

 Discount% given to customer = 10%

 Profit% earned by cycle dealer = 26%

To find C.P of cycle.

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of goods = Rs (840 * (100 – 10))/100

                               = Rs (840 * 90)/100

                               = Rs 756

Using Formula, C.P = (S.P * 100)/(100 + Profit%)

Hence, C.P of goods = Rs (756 * 100)/(100 + 26)

                              = Rs (756 * 100)/126

                              = Rs 600

问题16：店主允许按其广告价格收取23％的佣金，但仍然可以获利10％。如果他在一项商品上获得56卢比的价格，请找到所标价。

解决方案：

Here, Commission% = 23%       (It is same as discount percentage)

         Profit% of shopkeeper = 10%

         Profit of shopkeeper = Rs 56

Using Formula, Profit% = (Profit * 100)/C.P

Hence, C.P = (Profit * 100)/Profit%

Here C.P = Rs(56 * 100)/10

                = Rs 560

Using Formula, S.P = (C.P * (100 + Profit%))/100

Hence, S.P = Rs (560 * (100 + 10))/100

               = Rs (560 * 110)/100

               = Rs 616

Using Formula, M.P = (S.P * 100)/(100 – Discount%)              

Hence, M.P = Rs (616 * 100)/(100 – 23)

                 = Rs 800

问题17：店主以高于成本价40％的价格标记商品，但允许向客户现金支付5％的折扣。如果他在支付折扣后收到1064卢比，他会获得多少实际利润?

解决方案：

Here, Mark up percentage = 40%

        Discount% = 5%

       S.P of the goods = Rs 1064

Let the C.P of the goods be Rs y.

Then the M.P of the goods would be Rs 1.40y.

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of the goods = Rs (1.40y  * (100 – 5))/100

                        Rs 1064 = Rs (1.40y * 95)/100

                    or y = Rs (1064 * 100)/(1.40 * 95)

                           = Rs106400/133

                           = Rs 800

Now Using Formula, Profit = (S.P – C.P)

           We have, Profit = Rs (1064 – 800)

                                      = Rs 264

问题18：出版商将书本印刷价格的32％折扣提供给书商。书商为印刷价格为275卢比的书支付什么费用?

解决方案：

Here, Discount% given by book publisher = 32%

          Printed price = Rs 275

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of publisher or cost price of bookseller = Rs (275 * (100 – 32))/100

                                                                             = Rs (275 * 68)/100

                                                                             = Rs 187

问题19：在允许对灯的标价进行20％的折扣后，交易者损失了10％。标价高于成本价的百分比是多少?

解决方案：

Here, Discount% on lamp = 20%

          Loss% on lamp = 10%

Let C.P be x.

Then S.P would be (9x)/10.

Using Formula, M.P = (S.P * 100)/(100 – Discount%)      

Hence, M.P = (((9x)/10) * 100))/(100 – 20)

                  = (9x * 10)/80

                  = (9x)/8

Mark up price = M.P – C.P

                         = (((9x) /8) – x)

                         = x/8

Mark up % = ((Mark up price * 100) / C.P)%

                   = ((x/8) * 100)/ x%

                    = 12.50%

问题20：台式风扇的标价为480卢比，可向零售商以25％的折扣购买。零售商应出售多少才能获得15％的利润?

解决方案：

Here, List price of a table fan = Rs 480

        Discount% = 25%

       Profit% = 15%

To find S.P

C.P of retailer = (List price * (100 – Discount%))/100

                        = Rs (480 * (100 – 25))/100

                        = Rs (480 * 75)/100

                        = Rs 360

Using Formula, S.P = (C.P * (100 + Profit%))/100

Hence, S.P of the retailer = Rs (360 * (100 + 15))/100

                                         = Rs (360 * 115)/100

                                         = Rs 414

问题21：自行车商人允许以所标价的自行车价格提供20％的折扣，但仍然可以获利20％。如果他在一个周期的销售中获得360卢比的收益，请找到周期的标价。 (以卢比为单位)

解决方案：

Here, Discount% on cycle  = 20%

          Profit% on cycles = 20%

          Profit on cycles = Rs 360

Using Formula, Profit% = (Profit * 100)/C.P

Hence, C.P = (Profit * 100)/Profit%

Here C.P of cycles = Rs(360 * 100)/20

                            = Rs 1800

Using Formula, S.P = (C.P * (100 + Profit%))/100

Hence, S.P of cycles = Rs (1800 * (100 + 120))/100

               = Rs (1800 * 120)/100

               = Rs 2160

Using Formula, M.P of cycles = (S.P * 100)/(100 – Discount%)              

Hence, M.P = Rs (2160 * 100)/(100 – 20)

                = Rs 2700

问题22：Jyoti和Meena经营着一家现成的服装店。他们以这样的价格标记服装，即使在允许12.5％的折扣后，他们也可以获利10％。查找西装的标价，价格为1470卢比。

解决方案：

Here, C.P of the garment = Rs 1470

        Discount% = 12.5%

       Profit% earned by Jyoti and Meera = 10%

To find M.P of the article.

Using Formula, S.P = (C.P*(100+Profit%))/100

Hence, S.P of the article = Rs (1470 * (100 + 10))/100

                                    = Rs (1470 * 110)/100

                                    = Rs 16170

Using Formula, M.P = (S.P * 100)/(100 – Discount%)

Hence, M.P of the article = Rs (16170 * 100)/(100 – 12.5)  

                                    = Rs (16170 * 100)/87.5

                                    = Rs 1848

问题23：茉莉花允许以商品标价4％的折扣，但仍然获得20％的利润。一件衬衫的标价为850卢比的价格是多少?

解决方案：

Here, M.P of the goods = Rs 850

Discount% given to customer = 4%

Profit% earned by jasmine = 20%

To find C.P of goods.

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of goods = Rs (850 * (100 – 4))/100

                             = Rs (850 * 96)/100

                             = Rs 816

Using Formula, C.P = (S.P * 100)/(100 + Profit%)

Hence, C.P of goods = Rs (816 * 100)/(100 + 20)

                              = Rs (816 * 100)/120

                              = Rs 680

问题24：店主向客户提供10％的淡季折扣，但仍然获得26％的利润。店主买一双标价为1120卢比的鞋子的成本价是多少?

解决方案：

Here, M.P of the shoes = Rs 1120

Discount% given to customer =10%

Profit% earned by shopKeeper = 26%

To find C.P of shoes.

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of goods = Rs (1120 * (100 – 10))/100

                             = Rs (1120 * 90)/100

                             = Rs 1008

Using Formula, C.P = (S.P * 100)/(100 + Profit%)

Hence, C.P of goods = Rs (1008 * 100)/(100 + 26)

                              = Rs (1008 * 100)/126

                              = Rs 800

问题25：一位女士店主允许她的顾客在商品标价上享受10％的折扣，而仍然获得25％的利润，对于她标价为1250卢比的风扇来说，其成本价是多少?

解决方案：

Here, M.P of the fan = Rs 1250

Discount% given to customer =10%

Profit% earned by shopKeeper = 25%

To find C.P of shoes.

Using Formula, S.P = (M.P * (100 – Discount%))/100

Hence, S.P of fan = Rs (1250 * (100 – 10))/100

                             = Rs (1250 * 90)/100

                             = Rs 1125

Using Formula, C.P = (S.P * 100)/(100 + Profit%)

Hence, C.P of fan = Rs (1125 * 100)/(100 + 25)

                              = Rs (1125 * 100)/125)

                              = Rs 900