单选题 Given the following income statement:
Net Sales
200
Cost of Goods Sold
{{U}}55{{/U}}
Gross Profit
145
Operating Expenses
30
Operating Profit (EBIT)
115
Interest
{{U}}15{{/U}}
Earnings Before Taxes (EBT)
100
Taxes
{{U}}40{{/U}}
Earnings After Taxes (EAT)
60
What are the gross profit margin and operating profit margin? Gross Profit Margin Operating Profit Margin A. 0.725 0.575
B. 2.630 1.226
C. 1.379 2.634
【正确答案】 A
【答案解析】Gross profit margin=gross profit/net sales=145/200=0.725. Operating profit margin=EBIT/net sales=115/200=0.575.