問(wèn)題已解決
為什么凈經(jīng)營(yíng)資產(chǎn)凈利率用稅后經(jīng)營(yíng)凈利潤(rùn)計(jì)算?
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正確的應(yīng)該是:凈經(jīng)營(yíng)資產(chǎn)凈利率=稅后經(jīng)營(yíng)凈利潤(rùn)/凈經(jīng)營(yíng)資產(chǎn)。
稅后經(jīng)營(yíng)凈利率=稅后經(jīng)營(yíng)利潤(rùn)/營(yíng)業(yè)收入
凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)=營(yíng)業(yè)收入/凈經(jīng)營(yíng)資產(chǎn)
稅后經(jīng)營(yíng)凈利率×凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)=(稅后經(jīng)營(yíng)利潤(rùn)/營(yíng)業(yè)收入)×(營(yíng)業(yè)收入/凈經(jīng)營(yíng)資產(chǎn))=稅后經(jīng)營(yíng)利潤(rùn)/凈經(jīng)營(yíng)資產(chǎn)=凈經(jīng)營(yíng)資產(chǎn)凈利率。
2020 09/17 08:11
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