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銷貨毛利=銷貨淨額－銷貨成本
銷貨毛利=1,000,000-800,000=200,000
毛利率=200,000/1,000,000=20%

銷貨毛利率

=(銷貨收入-銷貨退回-銷貨成本)/(銷貨收入-銷貨退回)

=(1,005,000-5,000-700,000)/( 1,005,000-5,000)

=300,000/1,000,000

=30.0%