损益表 - 例题解析



题1 - 一个小贩以10卢比买了6个橙子,以6卢比卖了4个。求他的盈亏百分比。

A - 盈利8%

B - 盈利10%

C - 亏损8%

D - 亏损10%

答案 - D

解释

Suppose, number of oranges bought = LCM of 6 and 4 = 12
∴CP = Re (10/6 * 12) = Re 20 and SP = Re (6/4 * 12) = Re 18
∴Loss% = (2/20 * 100)% = 10%

题2 - 卖出33米布,可获得11米布的售价。求盈利百分比。

A - 50%

B - 45%

C - 40%

D - 60%

答案 - A

解释

(SP of 33m) - (CP of 33m) = Gain = SP of 11m
∴ SP of 22m = CP of 33m
Let CP of each meter be Re 1. Then, CP of 22m = Re 22. 
Hence SP of 22m = Re 33.
∴ %Gain = 11/22 * 100
= 50%

题3 - 纯酥油每公斤100卢比。店主混合了每公斤50卢比的植物油,并将混合物以每公斤96卢比的价格出售,利润为20%。他以什么比例混合纯酥油和植物油?

A - 3:2

B - 2:3

C - 4:3

D - 3:1

答案 - A

解释

Mean Cost price = Re (100/120)*96 = Re 80 per kg
Apply rule of allegation,
there4; Required ratio = 30:20 = 3:2

题4 - 25件商品的成本价等于20件商品的售价。求盈亏百分比。

A - 35%

B - 30%

C - 25%

D - 以上都不是

答案 - C

解释

Let the CP of each article = Re 1.
Then CP of 20 articles = Re 20.
SP of 20 articles = CP of 25 articles = Re 25.
∴ Gain% = (5/20)*100% = 25%

题5 - 店主以每公斤13.50卢比的价格买了80公斤糖,并将其与120公斤每公斤16卢比的糖混合。如果他要获得16%的利润,他应该以什么价格向顾客出售糖?

A - 每公斤12卢比

B - 每公斤15.25卢比

C - 每公斤17卢比

D - 每公斤17.40卢比

答案 - D

解释

CP of 200 kg of mixture = Re (80 * 13.50) + (120 * 16) = Re 3000
SP = 116% of Re 3000 = Re (116/100)*3000 = Re 3480
∴Rate of SP = Re 3480/200 = Re 17.40/kg

题6 - 一个男人以3个曲奇1卢比的价格买了曲奇。他应该以1卢比卖多少个曲奇才能获得50%的利润?

A - 1

B - 2

C - 1.5

D - 以上都不是

答案 - B

解释

CP of 3 cookies = Re 1
SP of 3 cookies = 150% of Re 1 = 3/2

For Re 3/2, the man sells 3 cookies. 
Hence for Re 1, number of cookies sold = 3*2/3 = 2

题7 - Anil以600卢比的价格买了一台计算器,并以10%的利润卖给了Vikash。Vikash以5%的利润卖给了Chandan。Chandan使用一段时间后,以20%的亏损卖给了Dinesh。Chandan以多少钱卖给了Dinesh?

A - 550.50卢比

B - 564.40卢比

C - 554.40卢比

D - 以上都不是

答案 - C

解释

SP for Chandan = 600 * (110/100) * (105/100) * (80/100)
= 600 * 924/1000
= Re 554.40

题8 - X以20%的亏损将一件商品卖给Y,Y以15%的利润卖给Z,Z以5%的亏损卖给W,W以10%的利润卖给V。如果V支付了500卢比,X支付了多少钱?

A - 520.07卢比

B - 490.07卢比

C - 510.07卢比

D - 530.07卢比

答案 - A

解释

CP for X = 500 * (100/80) * (100/115) * (100/95) * (100/110)
= 500 * 10000/9614
= Re 520.07

题9 - 当一个摊贩找不到以每公斤10卢比的价格购买他的蔬菜的人时,他将价格降至每公斤8.10卢比,但使用900克的错误重量代替1公斤的重量。求实际价格或损失的百分比变化。

A - 8%

B - 8.10%

C - 9%

D - 10%

答案 - D

解释

After the price was reduced, 900 gm now costs Re 8.10.
Hence 1000gm will cost (1000/900)*8.10 = Re 9
% change in actual price or loss = [(10 - 9)/10]*100%
= 10%

题10 - 小麦价格上涨10%,迫使一个人以110卢比购买少2公斤的小麦。求小麦的新价格和原价格。

A - 35%

B - 31%

C - 32%

D - 25%

答案 - C

解释

Let the CP = Re 100
∴ SP = 100 * (120/100) * (110/100)
= Re 132

Final profit = (132 - 100)*100%
= 32%

题11 - 一件商品以4600卢比的价格出售可获得15%的利润。如果它以3600卢比的价格出售,求盈亏百分比。

A - 盈利10%

B - 亏损11%

C - 亏损10%

D - 盈利11%

答案 - C

解释

CP = 4600 * (100/115)
=Re 4000

Loss% = [(4000-3600)/4000]*100%
= 10%

题12 - 一位卖家以5%的亏损卖出一块手表。如果他以高出20%的价格购买并以低115卢比的价格出售,他将亏损40%。求手表的成本价。

A - 500卢比

B - 5000卢比

C - 550卢比

D - 450卢比

答案 - A

解释

Assume CP = x
Selling price at the first case = (95/100)x
Selling price at the second case = (60/100)*(120/100)x
= (7200/10000)x

As per question,
(95/100)x - (7200/10000)x = 150
Or, x = Re 500 

题13 - 当一个人以540卢比的价格卖出一件商品时,他亏损了10%。他应该以什么价格出售它,才能只亏损5%?

A - 550卢比

B - 525卢比

C - 575卢比

D - 570卢比

答案 - D

解释

CP = 540*(100/90)
= Re 600

New SP = 600*(95/100)
= Re 570

题14 - Ram以20%的利润以60卢比的价格出售巧克力。如果由于需求减少,他将价格降至55卢比,盈亏百分比是多少?

A - 11%

B - -11%

C - 10%

D - -10%

答案 - C

解释

CP = 60*(100/120)
= Re 50
New SP = Re 55
Gain% = (5/50)*100
=10%

题15 - 一个店主以1600卢比的价格购买大米。他不得不以20%的亏损出售1/4。如果他要获得10%的总体收益,他需要从剩余的大米库存中获得多少百分比的利润?

A - 20%

B - 25%

C - 15%

D - 18%

答案 - A

解释

CP of 1/4th of the stock = 1600/4 = Re 400
SP of 1/4th of the stock = 400*(80/100)
=Re 320 

In order to make a profit of 10% on total CP, the SP should be:
SP = 1600*(110/100)
= Re 1760

∴The SP for the remaining 3/4th of the stock 
should be Re 1760 - Re 320 = Re 1440.

Cost Price of the 3/4th of stock 
= Re 1600 - Re 400 = Re 1200.
∴%Gain = [(1440-1200)/1200*100}]
= (240/1200)*100
= 20%

题16 - 小麦价格上涨10%,迫使一个人以110卢比购买少2公斤的小麦。求小麦的新价格和原价格。

A - 每公斤10卢比

B - 每公斤5卢比

C - 每公斤6卢比

D - 每公斤8卢比

答案 - B

解释

10% of Re 110 = Re 11
Cost of 2 kg of wheat at new price = Re 11
So, cost of 1 kg of wheat at new price = Re 5.50 = Re 11/2

Original Price = (11/2)*(100/110)
= Re 5 per kg

题17 - 10公斤大米的成本与20公斤小麦的成本相同,25公斤小麦的成本与2公斤茶叶的成本相同,5公斤茶叶的成本与25公斤糖的成本相同。如果14公斤大米的价格是32卢比,求6公斤糖的价格。

A - 50卢比

B - 55卢比

C - 60卢比

D - 65卢比

答案 - C

解释

4 kg of rice costs Re 32
∴10kg of rice will cost = (32/4)*10 = Re 80

20 kg of wheat costs Re 80.
∴25kg of wheat costs = (80/20)*25 = Re 100

2kg of tea costs Re 100
∴5 kg of tea costs = (100/2)*5 = Re 250

25kg of sugar costs Re 250.
∴6 kg of sugar costs = (250/25)*6 = Re 60

题18 - 一个水果商以20%的利润出售香蕉。如果他将每根香蕉的售价提高25派萨,他将获得45%的利润。求每根香蕉的初始售价及其成本价。

A - 售价=1.20卢比,成本价=1卢比

B - 售价=1.50卢比,成本价=1卢比

C - 售价=1.20卢比,成本价=1.10卢比

D - 以上都不是。

答案 - A

解释

Let CP = x paisa.
Initial SP = x*(120/100) paisa

As per question,
120x/100 + 25 = (145/100)x
or, 145x/100 - 120x/100 = 25
or, 25x/100 = 25
or, x = 100 paisa

CP = 100 paisa or Re 1.
Initial SP = 120 paisa or Re 1.20.

题19 - 一个人以每块80万卢比的价格卖了两块地。一块他赚了16%的利润,另一块他亏损了16%。他在整个交易中亏损或盈利多少?

A - 亏损2.5%

B - 盈利3%

C - 亏损2.56%

D - 亏损3.56%

答案 - C

解释

Applying direct formula, %loss = (16/10)2%
= 64/25%
= 2.56%

题20 - 一个没受过教育的零售商将所有商品的价格标高出成本价的50%,认为他仍然可以获得25%的利润,并在标价上打25%的折扣。他的实际销售利润是多少?

A - 10%

B - 12.50%

C - 11.50%

D - 12%

答案 - B

解释

Let CP = Re 100.
The, marked price, MP = Re 150
SP = 75% of Re 150 = Re 112.50
∴ Gain% = 12.50%
aptitude_profit_loss.htm
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