成本、售价、盈利和亏损

求亏损 = mencari rugi

Bandingkan dua harga dahulu: kos RM18.90 lebih tinggi daripada harga jual RM16.50, jadi fail itu dijual dalam keadaan rugi. Rugi ialah kos tolak harga jual.

Contoh: Sebuah lampu berkos RM42.50 dan dijual pada RM39.80. Rugi ialah RM42.50 − RM39.80 = RM2.70.

Awas: Jangan tolak dalam arah yang salah atau menambah kedua-dua harga. Semak dengan menambah: harga jual tambah rugi mesti sama dengan kos.

求亏损 = finding the loss

Compare the two prices first: the cost RM18.90 is higher than the selling price RM16.50, so the folder is sold at a loss. The loss is the cost minus the selling price.

Example: A lamp costs RM42.50 and sells for RM39.80. The loss is RM42.50 − RM39.80 = RM2.70.

Watch out: Do not subtract in the wrong direction or add the prices. Check by adding: the selling price plus the loss should equal the cost.

每套成本 = kos setiap set

Jumlah jualan RM252 sudah termasuk untung RM60. Tolak untung daripada jumlah jualan untuk mendapat jumlah kos. Kemudian bahagikan jumlah kos dengan 12 set untuk mendapat kos satu set.

Contoh: 8 set dijual RM200 dengan jumlah untung RM48. Jumlah kos = RM200 − RM48 = RM152, dan setiap set berkos RM152 ÷ 8 = RM19.

Awas: Membahagi RM252 terus dengan 12 memberi harga jual satu set, bukan kos. Untung mesti ditolak sebelum membahagi.

每套成本 = cost of each set

The sales total of RM252 already includes the RM60 profit. Subtract the profit from the sales to get the total cost. Then divide the total cost by the 12 sets to find the cost of one set.

Example: 8 sets sell for RM200 with a total profit of RM48. Total cost = RM200 − RM48 = RM152, and each set costs RM152 ÷ 8 = RM19.

Watch out: Dividing RM252 straight by 12 gives the selling price of one set, not its cost. Remove the profit before dividing.

亏损后售价 = harga jual selepas rugi

Kos meja RM650 ialah 100%. Rugi 7% bermakna harga jual ialah 100% − 7% = 93% daripada kos. Darabkan 0.93 dengan RM650 untuk mendapat harga jual.

Contoh: Kos sebuah kerusi RM480 dan dijual dengan rugi 5%. Harga jual = 95% × RM480 = RM456.

Awas: Mencari 7% daripada RM650 hanya memberi nilai rugi. Harga jual selepas rugi mesti kurang daripada kos, jadi jangan tambah rugi kepada kos.

亏损后售价 = selling price after a loss

The table's cost of RM650 is 100%. A 7% loss means the selling price is 100% − 7% = 93% of the cost. Multiply 0.93 by RM650 to get the selling price.

Example: A chair costs RM480 and is sold at a 5% loss. Selling price = 95% × RM480 = RM456.

Watch out: Working out 7% of RM650 gives only the loss. The selling price after a loss must be below the cost, so do not add the loss to the cost.

由售价求盈利 = mencari untung daripada harga jual

Harga jual RM575 bersamaan 115% daripada kos. Bahagikan RM575 dengan 1.15 untuk mendapat kos, iaitu 100%. Kemudian tolak kos daripada harga jual untuk mendapat untung dan taip nilai dalam ringgit.

Contoh: Harga jual RM360 ialah 120% daripada kos. Kos = RM360 ÷ 1.2 = RM300, jadi untung = RM360 − RM300 = RM60.

Awas: Mengambil 15% daripada RM575 tidak memberi untung yang betul kerana 15% berasaskan kos, bukan harga jual.

由售价求盈利 = profit from the selling price

The selling price RM575 equals 115% of the cost. Divide RM575 by 1.15 to get the cost, which is 100%. Then subtract the cost from the selling price to find the profit, and type it in ringgit.

Example: A selling price of RM360 is 120% of cost. Cost = RM360 ÷ 1.2 = RM300, so profit = RM360 − RM300 = RM60.

Watch out: Taking 15% of RM575 does not give the correct profit, because the 15% is measured on the cost, not on the selling price.

盈利百分比 = Peratus untung

Cari untung dahulu dengan menolak kos daripada harga jual. Kemudian bahagikan untung itu dengan kos, bukan dengan harga jual, dan darabkan dengan 100% kerana kos dianggap 100%.

Contoh: Contoh: kos RM50, harga jual RM60. Untung = RM10. Peratus untung = 10 ÷ 50 × 100% = 20%.

Awas: Jangan bahagikan untung dengan harga jual. Penyebut mesti kos asal, jika tidak jawapan peratus akan menjadi terlalu kecil.

盈利百分比 = Profit percentage

First find the profit by subtracting the cost price from the selling price. Then divide the profit by the cost price, not the selling price, and multiply by 100% because the cost is the base.

Example: Example: cost RM50, selling price RM60. Profit = RM10. Profit percentage = 10 ÷ 50 × 100% = 20%.

Watch out: Do not divide the profit by the selling price. The base must be the cost price, otherwise the percentage will come out too small.

逆推成本 = Mencari kos daripada untung

Untung RM45 mewakili 25% daripada kos. Untuk mendapat kos, iaitu 100%, bahagikan nilai untung dengan 25% atau cari nilai 1% dahulu lalu darab dengan 100.

Contoh: Contoh: untung 20% ialah RM30. Nilai 1% = RM1.50, jadi kos = RM1.50 × 100 = RM150.

Awas: Jangan tambah untung kepada RM45 atau darab RM45 dengan 1.25. Nilai RM45 bukan kos, tetapi sebahagian kecil daripada kos.

逆推成本 = Finding cost from profit

The profit of RM45 stands for 25% of the cost. To get the cost, which is 100%, divide the profit by 25%, or find the value of 1% first and then multiply by 100.

Example: Example: a 20% profit is RM30. 1% = RM1.50, so the cost = RM1.50 × 100 = RM150.

Watch out: Do not multiply RM45 by 1.25 or add the profit again. RM45 is not the cost; it is only a part of the cost.

亏损逆推成本 = Mencari kos apabila rugi

Apabila rugi 12%, harga jual hanya 88% daripada kos. Jadi RM528 mewakili 88%. Bahagikan RM528 dengan 88% untuk mendapat kos yang mewakili 100%.

Contoh: Contoh: rugi 10%, harga jual RM270. Harga jual = 90% kos, jadi kos = 270 ÷ 0.9 = RM300.

Awas: Jangan darab harga jual dengan 112% atau 88%. Harga jual bukan asas 100%; asasnya ialah kos.

亏损逆推成本 = Finding cost after a loss

With a 12% loss, the selling price is only 88% of the cost. So RM528 stands for 88%. Divide RM528 by 88% to get the cost, which is 100%.

Example: Example: a 10% loss and a selling price of RM270. Selling price = 90% of cost, so cost = 270 ÷ 0.9 = RM300.

Watch out: Do not multiply the selling price by 112% or by 88%. The selling price is not the 100% base; the cost is.

单位成本与盈利百分比 = Kos seunit dan peratus untung

Kos RM360 ialah untuk 30 biji nanas, jadi cari kos sebiji dahulu. Kemudian banding untung sebiji dengan kos sebiji dan tukarkan kepada peratus berasaskan kos.

Contoh: Contoh: beli 20 biji tembikai dengan RM100, jual RM7 sebiji. Kos sebiji RM5, untung RM2, peratus untung = 2 ÷ 5 × 100% = 40%.

Awas: Jangan tulis untung dalam ringgit sebagai peratus, dan jangan bahagikan untung dengan harga jual.

单位成本与盈利百分比 = Cost per item and profit percentage

The RM360 is the cost of all 30 pineapples, so first find the cost of one. Then compare the profit on one pineapple with its cost and change it into a percentage of the cost.

Example: Example: buy 20 watermelons for RM100 and sell each at RM7. Cost each = RM5, profit RM2, profit percentage = 2 ÷ 5 × 100% = 40%.

Watch out: Do not write the ringgit profit as a percentage, and do not divide the profit by the selling price.