NO.PZ202209270100000104
问题如下：
Based on Exhibit 1 and Exhibit 2, Candidate C’s forecast for cost of sales in 2020 is closest to:
选项：
A.USD18.3 million. B.USD18.9 million C.USD19.3 million.解释：
C is correct. Candidate C assumes that the 2020 gross margin will increase by 20 bps from 2019 and that net sales will grow at 50 bps slower than nominal GDP (nominal GDP = Real GDP + Inflation = 1.6% + 2.0% = 3.6%). Accordingly, the 2020 forecasted cost of sales is USD19.27 million, rounded to USD19.3 million.
C公司的gross profit margin 相比于2019年不是增加了20bp吗？
2019年的gross profit margin 是 （53.9-18.8）/ 53.9 = 65.12%
那2020年的gross profir margin应该是 65.32%啊
再用 55.57 * 65.32% 才对啊
