NO.PZ2023100701000017
问题如下：
An analyst predicts that if a company’s technological developments are a success, the company’s operating costs will be reduced by 15%. As a result of the reduction in costs, the company will reduce the average selling price of its products by 5% and the volume of sales will increase by 8%. The company’s current gross profit margin is 40%. If technological developments occur, the company’s gross
profit margin will be closest to:
选项：
A.44.8%
46.3%
47.5%
解释：
B is correct.
Sales = 100(0.95)(1.08) = 102.6
Cost of sales = 60(0.85)(1.08) = 55.1
Gross profit = 102.6 - 55.1 = 47.5
Gross profit margin = 47.5/102.6 = 46.3%
cogs 为什么还要乘以1.08？
