营业利润率 是什么？
营业利润率 A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “营业利润率” Used in Practice?
较高的营业利润率表明成本管理有效，主营业务盈利能力强。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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营业利润率 是什么？
A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
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