高階BAFS-RATI-015

Gross profit margin equals:

A. Net profit ÷ capital
B. Current assets ÷ current liabilities
C. Cost of goods sold ÷ inventory
D. Gross profit ÷ sales✓ 答案

解說

The margin shows how much of each sales dollar remains after the cost of goods. Inventory turnover uses cost of goods sold and inventory. Current ratio is liquidity, not a margin.

「財務分析」全部 16 題 · 企業、會計與財務概論 MCQ 題庫