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徐威廉 · 2020年05月31日

问一道题：NO.PZ201512300100000705 第5小题 [ CFA II ]

  1. CFA II
  2. Equity

* 问题详情，请 查看题干

问题如下：

5. Fromm’s sensitivity analysis will result in a decrease in the 2015 base case gross profit margin closest to:

选项：

A.

0.55 percentage points.

B.

0.80 percentage points.

C.

3.32 percentage points.

解释：

A is correct.

The sensitivity analysis consists of an increase of 20% in the price of an input that constitutes 4% of cost of sales. Change in grossprofit margin because of that increase is calculated as the change in cost of sales because of price increase divided by sales:

= (Cost of sales × 0.04 × 0.2)/Sales

= (105.38 × 0.04 × 0.2)/152.38

= 0.0055

变化后的cogs为什么不等于COGSold*（1+20%）*4%？
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1 个答案

Debrah_品职答疑助手 · 2020年06月01日

同学你好，你说的对啊，变化前metal的成本是105.38*4%，变化后的是105.38*4%*（1+20%）所以变化量是105.38*4%*20%

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NO.PZ201512300100000705 我不懂变化量和成本之间的关系 我这章节涉及变化率的没一个算对，真的想哭

2021-12-17 00:00 1 · 回答

NO.PZ201512300100000705 The sensitivity analysis consists of increase of 20% in the priof input thconstitutes 4% of cost of sales. Change in grossprofit margin because of thincrease is calculatethe change in cost of sales because of priincrease visales: = (Cost of sales × 0.04 × 0.2)/Sales = (105.38 × 0.04 × 0.2)/152.38 = 0.0055 为什么不是*1.2*（1-4%）

2021-12-16 23:46 1 · 回答

NO.PZ201512300100000705 老师好 为什么 这里分母不是乘以 1.2 而是乘以0.2 “(Cost of sales × 0.04 × 0.2)/Sales” 谢谢 ， 讲义里 有总结过 increase xx from xx , 是 + x%； increase x%是指 G *（1+x%）。 题中”increase “ 该怎么理解 是和incease X% 的意思不同的，是吗？

2021-11-22 18:19 2 · 回答

NO.PZ201512300100000705 老师好，我把计算步骤列出来了，带一撇的是变化后的意思，谢谢老师。

2021-06-28 19:04 2 · 回答

NO.PZ201512300100000705 0.80 percentage points. 3.32 percentage points. A is correct. The sensitivity analysis consists of increase of 20% in the priof input thconstitutes 4% of cost of sales. Change in grossprofit margin because of thincrease is calculatethe change in cost of sales because of priincrease visales: = (Cost of sales × 0.04 × 0.2)/Sales = (105.38 × 0.04 × 0.2)/152.38 = 0.0055Profit margin的计算不是应该为SALES-COGS/SALES,而答案用COGS/SALES?

2021-03-11 06:17 1 · 回答