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%

A、 ①
B、 ②
C、 ③

【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