如何利用财务管理知识及财务报表(PPT50页)分析.pptVIP

* 对大部分公司来说，总资产周转率小于1并不是问题。固定资产一般都价值不菲，在未来很长时期内能为公司提供收入。因此配比原则才要求应对固定资产计提折旧，而不是立即费用化处理。 This is one of the ratios that will be used in the Du Pont identity. * You can also compute the gross profit margin and the operating profit margin. GPM = (Sales – COGS) / Sales OPM = EBIT / Sales Profit margin is one of the components of the Du Pont identity and is a measure of operating efficiency. It measures how well the firm controls the costs required to generate the revenues. It tells how much the firm earns for every dollar in sales. In the example, the firm earns almost $0.16 for each dollar in