第13章利润损失折扣和增值税–练习13.3 |套装1
问题11.拉贾特(Rajat)到一家百货公司购买以下物品：
| Item | Price per item | Rate of VAT |
| 2 pairs of shoes | Rs. 800 | 5% |
| 1 sewing machine | Rs. 1500 | 6% |
| 2 tea sets | Rs. 650 | 4% |
计算他必须支付给商店的总金额。
解决方案：
Given,
C.P of 2 pairs of shoes is Rs. 800 × 2 = Rs. 1600
Rate of VAT is 5%
⇒ 5/100 × 1600
⇒ Rs. 80
Hence, Rajat will have to pay Rs. 1600 + Rs. 80 = Rs. 1680 for 2 pairs of shoes.
Given,
C.P of 1 sewing machine is Rs. 1500
Rate of VAT is 6%
⇒ 6 / 100 × 1500
⇒ Rs. 90
Hence, Rajat will have to pay Rs. 1500 + Rs. 90 = Rs. 1590 for 1 sewing machine.
Given,
C.P of 2 tea sets is Rs. 650 × 2 = Rs. 1300
Rate of VAT is 4%
⇒ 4/100 × 1300
⇒ Rs. 52
Hence, Rajat will have to pay Rs. 1300 + Rs. 52 = Rs. 1352 for 2 tea sets.
So, the total amount that Rajat has to pay to the store (Rs. 1680 + Rs. 1590 + Rs. 1352) is Rs 4622
问题12. Ajit用Rs买了一辆摩托车。 17600含增值税。如果增值税率为10％，摩托车的售价是多少?
解决方案：
Let the sale price of motorcycle be Rs. x
Cost including VAT ⇒ 10% of x +Rs. x = Rs. 17600
⇒ (10/100) × x + x = Rs. 17600
⇒ 0.10x + x = Rs. 17600
⇒ 1.1x = 17600
⇒ x = (17600 × 10) / 11
⇒ x = Rs. 16000
Hence, the sale price of motorcycle is Rs. 16000.
问题13.马诺伊买了一件皮装，价格为卢比。 900和卢比。缴纳增值税后990。计算外衣收取的增值税。
解决方案：
Let the VAT applied on coat be x%
The price of VAT is (Rs. 990 – Rs. 900) = Rs. 90
⇒ x% of Rs. 900 is Rs. 90
⇒ x/100 × 900 = 90
⇒ 9x = 90
⇒ x = 10
Manoj is being charged 10% VAT on leather coat.
问题14. Rakesh到一家百货商店购买以下物品：
(i)饼干和焙烤食品的价格为卢比。 50，增值税@ 5％
(ii)费用为卢比的药品。 90，增值税@ 10％
(iii)花费400卢比@ 1％的衣服
(iv)费用为卢比的化妆品。 150，增值税@ 10％
计算要由Rakesh支付给商店的总金额。
解决方案：
(i) Cost of Biscuits and bakery products = Rs. 50
VAT charged = 5%
So, VAT = 5% of Rs. 50
= 5/100 × 50
= Rs. 2.50
So, the total amount to be paid for Biscuits and bakery products is Rs.50 + Rs. 2.50 = Rs. 52.50
(ii) Cost of medicines = Rs. 90
VAT charged = 10%
So, VAT = 10% of Rs. 90
= 10/100 × 90
= Rs. 9
So, the total amount to be paid for Medicines is Rs. 90 + Rs.9 = Rs. 99
(iii) Cost of Clothes = Rs. 400
VAT = 1%
So, VAT = 1% of Rs. 400
= 1/100 × 400
= Rs. 4
So, total amount paid for clothes = Rs. 400 + Rs. 4 = Rs. 404
(iv) Cost of cosmetics = Rs. 150
VAT charged = 10%
So, VAT = 10% of 150
= 10/100 × 150
= Rs. 15
So, total amount paid for cosmetics = Rs. 150 + Rs. 15 = Rs.165
Hence, the total amount Rakesh paid at the departmental store = Rs. 52.50 + Rs.99 + Rs.404 + Rs. 165 is Rs. 720.50
问题15。Rajeeta购买了一套化妆品。她付了卢比。 165含增值税。如果增值税率为10％，请找到该套的销售价格。
解决方案：
Let the sale price of the set be Rs. x
Given, that the VAT charged is 10%
Cost of set ⇒ Rs.x + 10% of Rs.x = Rs. 165
⇒ x + 10/100 × x = 165
⇒ 1.1x = 165
⇒ x = Rs. 150
Thus, the sale price of set is Rs. 150
问题16. Sunita以Rs的价格购买了一辆自行车。 660.她支付了10％的增值税。查找自行车的标价。
解决方案：
Let the sale price of Bicycle be Rs. x
VAT charged = 10%
Again, cost of bicycle ⇒ Rs.x + 10% of Rs. x = Rs. 660
⇒ x +10/100 × x = 660
⇒ 1.1x = 660
⇒ x = Rs. 600
Thus, the list price of bicycle is Rs. 600
问题17.电视的销售价格(含增值税)为Rs。 13500。如果按标价的8％的价格收取增值税，请查找电视机的标价。
解决方案：
Let the list price of T.V be Rs. x
VAT charged = 8%
Given,
Cost price of the T.V =Rs. 13500
So, Cost price of T.V ⇒ Rs. x + 8% of Rs. x = Rs. 13500
⇒ x + 8/100 × x = Rs. 13500
⇒ x + 0.08x = 13500
⇒ 1.08x = 13500
⇒ x = Rs.12500
Hence, the price list of T.V is Rs. 12500
问题18. Shikha购买了标价为Rs的汽车。 210000，折让5％。如果增值税按10％的税率收取，请找到她为购买汽车所支付的金额。
解决方案：
Marked price of the car is Rs. 210000
Discount allowed = 5%
Therefore, discount = 5% of 210000
= 5/100 × 210000
= Rs. 10500
Therefore, The cost of car with discount will be Rs. 210000 – Rs. 10500 = Rs. 199500
VAT charged = 10% of Rs. 199500
= 10/100 × 199500
= Rs. 19950
Thus, the amount paid by Shikha for purchasing the car (Rs. 199500 + Rs. 19950) is Rs. 219450
问题19：Shruti花了卢比买了一套化妆品。 345包括15％的增值税和卢比的钱包。 110，含10％的增值税。整个交易收取的增值税百分比是多少?
解决方案：
Let the price of the cosmetic items be Rs. x and price of the purse be Rs. y
VAT charged (on cosmetics) = 15% of x
= 15/100 × x
= 3x/20
VAT charged (on purse) = 10% of y
= 10/100 × y
= y/10
S.P of cosmetics items = x + 3x/20
= 23x/20
S.P of purse items = y + y/10
= 11y/10
But, selling price of cosmetics and purse is Rs. 345 and Rs. 110 respectively.
So, 3x/20 = 345
⇒ x = (345 × 20) / 3
⇒ x = Rs. 300
So, 11y/10 = 110
⇒ y = (110 × 10) / 11
⇒ y = Rs. 100
Total Price, = Rs. 300 + Rs. 100
= Rs. 400
Total VAT = (Rs.345 – Rs. 300) + (Rs. 110 – Rs. 100)
= Rs. 45 + Rs.10
= Rs. 55
Let, the VAT on whole traction be r%
Now, r% of 400 = 55
⇒ r/100 × 400 = 55
⇒ 4r = 55
⇒ r = 13.75
Hence, the VAT of total transaction is 13.75%
问题20.散热器的标价为卢比。 2563.增值税率为10％。客户要求店主允许将冷却器的价格打折到一定价格，以使价格保持Rs。 2563含增值税。在冷却器的价格中找到折扣。
解决方案：
Let the reduced price of the cooler, executing VAT be Rs. x
VAT charged = 10% of Rs. x
= 10/100 × x
= 1/10 x
Therefore, S.P of the cooler = Rs. x + Rs.1/10x
= Rs. 11/10x
But, S.P is already given as Rs. 2563
So,
⇒ 11/10x = 2563
⇒ x = (2563 × 10) / 11
⇒ x = Rs. 2330
Hence, the discount in the price of the cooler (Rs. 2563 – Rs. 2330) is Rs. 233
Discount allowed in the price of cooler is Rs. 233
问题21.洗衣机的标价是卢比。 9000.如果经销商允许现金支付5％的折扣，那么如果增值税率为10％，那么客户将以现金向经销商支付多少钱?
解决方案：
List price of the machine = Rs. 9000
Discount allowed = 5%
Discount is 5% of Rs. 9000
⇒ 5/100 × 9000
⇒ Rs. 450
So, the cost of washing machine after discount = list price – discount
= Rs. 9000 – Rs.450
= Rs. 8550
VAT charged = 10% of Rs. 8550
= 10/100 × 8550
= Rs. 855
Thus, the customer has to pay = Rs. 8550 + Rs. 855 is Rs. 9405