《英文财务指标及计算公式汇总》.docxVIP

Ratios Profitability ratios Profitability ratios measure the firms use of its assets and control of its expenses to generate an acceptable rate of return. Gross margin, Gross profit margin or Gross Profit Rate Gross Profit Net Sales OR Net Sales - COGS Net Sales Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS) Operating Income Net Sales Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating profit. [10] This is true if the firm has no non-operating