问题
单项选择题
Given the following income statement:（）
| Net Sales | 200 |
| Cost of Goods Sold | 55 |
| Gross Profit | 145 |
| Operating Expenses | 30 |
| Operating Profit (EBIT) | 115 |
| Interest | 15 |
| Earnings Before Taxes (EBT) | 100 |
| Taxes | 40 |
| Earnings After Taxes (EAT) | 60 |
A. 0.725 0.575
B. 2.630 1.226
C. 1.379 2.634
答案
参考答案：A
解析：
Gross profit margin=gross profit/net sales=145/200=0.725. Operating profit margin=EBIT/net sales=115/200=0.575.