问题
单项选择题
Given the following information about a firm: Net Sales = $1000 Cost of Goods Sold = $ 600 Operating Expenses = $ 200 Interest Expenses = $ 50 Tax Rate = 34% What are the gross and operating profit margins Gross Operating Margin Operating Profit Margin（）①A. 2O% 15% ②B. 4O% 10% ③C. 40% 20%
A. ①
B. ②
C. ③
答案
参考答案：C
解析：
Gross profit margin = ( $1000 net sales - $ 600 COGS)/$1000 net sales =400/1000 =0.4 Operating profit margin = ( $1000 net sales - $ 600 COGS - $ 200 operating expenses)/ $ 1000 net sales = $ 200/$1000 = 0.2
