单选题 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%
【正确答案】 C
【答案解析】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