Percent Definitions

In the statement "300 is 60% of 500," the number 300 is called the , 60% is the , and 500 is called the .  Think of the base as the standard of comparison-it represents the of some quantity.  The amount is a of the base, but it can exceed the base when the percent is more than 100%.

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Reference

Mathematics for college students, go-math-science.com