问题1.一个人的工资增加了10％。如果他的新工资是1,54,000，请找到他的原始工资。
解决方案：
Let the initial salary was 100.
He got 10 % increment so increased salary is 110.
Increased salary(110%) is equal to 154000
Base salary(100%) is equal to 154000 × (100 / 110) = 140000
Hence his original salary was 140000.
问题2。在星期天845人去了动物园。星期一只有169人参加。周一访问动物园的人数减少了多少?
解决方案：
Given that On Sunday 845 people went to the Zoo.
On Monday only 169 people went.
Decrease in people = 845 – 169 = 676
Percentage decrease = (decrease / initial quantity) 100
= (676 / 845) × 100
= (0.8) × 100
= 80%
Hence percent decrease in the people visiting the Zoo on Monday is 80%.
问题3.一位店主以2400的价格购买了80件商品，并将其出售以获取16％的利润。查找一件商品的售价。
解决方案：
A shopkeeper buys 80 articles for 2,400
Cost price of one article is 2400 / 80 = 30
Percentage Profit = 16
Profit = (C.P. × Percentage Profit) / 100
Profit = (30 × 16) / 100
Profit = 4.8
Selling price of one article = C.P. + Profit
= (30 + 4.80)
= 34.80
Hence the selling price of one article is 34.80.
问题4.一篇文章的成本为15,500。 450花在维修上。如果以15％的利润出售，请找到商品的售价。
解决方案：
Total cost of an article after repair = Cost + repair expenses
= 15500 + 450
= 15950 rupees
Profit percent = 15
Profit = (C.P. × Percentage Profit) / 100
Profit = (15950 × 15) / 100 = 2392.50
Selling price of the article = C.P. + Profit
= (15950 + 2392.50)
= 18342.50
Hence the selling price of the article is 18342.50
问题5.分别购买了8,000台录像机和电视机。店主在录像机上亏损了4％，在电视上亏损了8％。在整个交易中找到损益百分比。
解决方案：
C.P. of a VCR = 8000
C.P. of a TV = 8000
As the cost price of both the article are same so profit and loss calculated on same cost price would be same
so effective profit / loss = (8% profit – 4% loss)
= 4% profit
So gain = C.P. (profit / 100)
= 8000 (4 / 100)
= 320
Hence the gain percent on the whole transaction is 320.
Profit % on the whole transaction = (Profit / Total CP) x 100
= (320 / 16000) x 100
= 2%
问题6.在销售过程中，一家商店对所有商品的市场价格提供10％的折扣。客户需要为每条标价为1450的牛仔裤和两件标为850的衬衫支付什么费用?
解决方案：
As the discount is offered on all the article by the shopkeeper so discount can be calculated from total marked price.
So Total marked price = (1,450 + 2 × 850)
= (1,450 + 1,700)
= 3,150
Given that, discount percentage = 10%
Discount = (3150 ×10 ) / 100 = 315
Also, Sale price = Marked price – Discount
Sale price = (3150 − 315)
= 2835
Hence the customer will have to pay 2,835.
问题7.一名送牛奶者以每只20,000美元的价格出售了他的两头水牛。他一方面获得了5％的收益，另一方面却损失了10％。找到他的整体收益或损失。 (提示：找到每个的CP)
解决方案：
Let us consider C.P. of buffaloes are 100 each
On one he made a gain of 5%
if C.P. is 100 Then S.P.= 105
So cost price = (C.P. / S.P.) 20000
= (100 / 105) 20000
= 19,047.62
on the other a loss of 10 %
if C.P. is 100 Then S.P. = 90
∴ C.P. of other buffalo = (100 / 90) × 20000
= 22222.22
Total C.P. = 19047.62 + 22222.22
= 41269.84
Total S.P. = 20000 + 20000 = 40000
Loss = 41269.84 − 40000 = 1269.84
So the overall loss of milkman was 1269.84
问题8.电视的价格为13,000英镑。收取的营业税税率为12％。查找Vinod购买后必须支付的金额。
解决方案：
Let C.P. is 100
the tax to be paid = 12
The tax to be paid will be on 13000 = (12 / 100) × 13000
= 1560
Required amount to pay = Cost + Sales Tax
= 13000 + 1560
= 14560
Hence Vinod will have to pay 14,560 for the T.V.
问题9：阿伦(Arun)在折扣价为20％的交易中购买了一双溜冰鞋。如果他所支付的金额为1,600，请找到标记的价格。
解决方案：
Let the marked price of the article is 100
Discount given = 20
S.P. = (100 – 20) = 80
when assumed S.P. is 80 actual S.P.is 1600
then marked price 100 is =1600 × (100 / 80)
= 2000
Hence the marked price was 2000.
问题10.我以5400的价格购买了一个吹风机，其中包括8％的增值税。在添加增值税之前查找价格。
解决方案：
Let the original price is 100
then price including VAT will be 108.
When price including VAT is 108
Then original price = 100
When price including VAT is 5400, original price = (100 / 108) × 5400
= 5000
Hence the price of the hair-dryer before the addition of VAT was 5000.
问题11：购买了1239的商品，其中包括18％的消费税。在添加商品及服务税之前找到商品的价格?
解决方案：
Let the original price of article excluding GST was 100
After including GST purchased price will be 118
So 118% ( including GST ) = 1239
100% ( excluding GST ) = 1239 × (100 / 118)
= 1050
Hence the price of the article before GST was added was 1050.