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.