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题干：一家公司一个产品的信息如下

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下列哪一项是正确的？

A.第二年在售的单位成本下降3％。
B.第二年销售价格的上涨幅度大于销售成本的下降幅度
C.第二年单位成本上升和销售数量的上升一样
D.第二年毛利率上涨了3%
考点：​Ethics for the Organization and Basic Financial Statements-Statement of Financial Position (Balance Sheet)

关键词：correct

解题思路：这类题目就要求对于ABCD都要分别验证。对资产负债表，利润表的各个比例要熟练掌握​

The cost per unit sold increased by 4% during Year 2. COGS in Year 1 was $27.50 per unit (1 ? .45) × $50. COGS in Year 2 was $28.60 per unit (1 ? .48) × $55. This is an increase of 4% ($28.60 ? $27.50) ÷ $27.50.

COGS in Year 1 was $27.50 per unit (1 ? .45) × $50. COGS in Year 2 was $28.60 per unit (1 ? .48) × $55. This is an increase of 4% ($28.60 – $27.50) ÷ $27.50. The sales price increased 10% from Year 1 to Year 2 ($55 - $50) ÷ $50. Thus the percentage increase in the sales price exceeded the percentage increase in the cost per unit sold during Year 2.
The cost per unit sold increased by 4% during Year 2. COGS in Year 1 was $27.50 per unit, calculated as (1 – .45) × $50. COGS in Year 2 was $28.60 per unit, calculated as (1 – .48) × $55. This is an increase of 4% ($28.60 – $27.50) ÷ $27.50. The cost per unit did not increase during Year 2 in line with the increase in unit sales. Unit sales increased by 20% in Year 2 (1,200 – 1,000) ÷ 1,000.
Gross profit in Year 1 was $22.50 per unit. Calculated as $50 ? ([1 ? .45] × $50). Gross profit in Year 2 was $26.40. Calculated as $55 ? ([1 ? .48] × $55). The percentage of increase from Year 1 to Year 2 was ($26.40 ? $22.50) ÷ $22.50, or 17.33%.