损益表中的净利润率如何计算？



鎹熺泭琛ㄦ槸浼佷笟璐㈠姟鎶ヨ〃涓殑涓€椤归噸瑕佸唴瀹癸紝瀹冨弽鏄犱簡浼佷笟鍦ㄤ竴瀹氭椂鏈熷唴鐨勬敹鍏ャ€佹垚鏈拰鍒╂鼎鎯呭喌銆傝€屽噣鍒╂鼎鐜囧垯鏄崯鐩婅〃涓殑涓€涓噸瑕佹寚鏍囷紝瀹冨彲浠ュ府鍔╂垜浠瘎浼颁紒涓氱殑鐩堝埄鑳藉姏浠ュ強绠＄悊缁╂晥銆傚湪鏈枃涓紝鎴戜滑灏嗘繁鍏ユ帰璁ㄦ崯鐩婅〃涓噣鍒╂鼎鐜囩殑璁＄畻鏂规硶浠ュ強鍏舵剰涔夈€?

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涓€銆佸噣鍒╂鼎鐜囩殑瀹氫箟

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鍑€鍒╂鼎鐜?= 鍑€鍒╂鼎 / 钀ヤ笟鏀跺叆 脳 100%

浜屻€佽惀涓氭敹鍏ョ殑璁＄畻

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钀ヤ笟鏀跺叆 = 閿€鍞敹鍏?+ 鍏朵粬鏀跺叆

鍏朵腑锛岄攢鍞敹鍏ユ槸鎸囦紒涓氶€氳繃閿€鍞晢鍝佹垨鎻愪緵鏈嶅姟鎵€鑾峰緱鐨勬敹鍏ワ紝鑰屽叾浠栨敹鍏ュ垯鍖呮嫭涓庝富钀ヤ笟鍔℃棤鐩存帴鍏宠仈浣嗚兘澶熷鍔犱紒涓氭敹鍏ョ殑鍚勭被鏀跺叆銆?/p>

涓夈€佸噣鍒╂鼎鐨勮绠?/h2>

鍑€鍒╂鼎鏄寚浼佷笟鍦ㄦ墸闄ゆ墍鏈夋垚鏈拰璐圭敤鍚庢墍鑾峰緱鐨勫埄娑︺€傚湪鎹熺泭琛ㄤ腑锛屽噣鍒╂鼎閫氬父浣嶄簬鎵€鏈夎垂鐢ㄦ墸闄ゅ悗鐨勬渶搴曢儴銆?/p>

鍑€鍒╂鼎 = 鎬绘敹鍏?- 鎬绘垚鏈?- 绋庢敹

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鍥涖€佸噣鍒╂鼎鐜囩殑鎰忎箟

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姝ゅ锛屽噣鍒╂鼎鐜囪繕鍙互鐢ㄤ簬姣旇緝涓嶅悓浼佷笟鎴栧悓涓€浼佷笟鍦ㄤ笉鍚屾椂闂存鐨勭粡钀ョ姸鍐点€傞€氳繃姣旇緝鍑€鍒╂鼎鐜囷紝鎴戜滑鍙互璇勪及浼佷笟鐨勭泩鍒╄兘鍔涙槸鍚︽寔缁敼鍠勶紝浠ュ強涓庣珵浜夊鎵嬬浉姣旀槸鍚﹀叿澶囩珵浜変紭鍔裤€?/p>

浜斻€佸奖鍝嶅噣鍒╂鼎鐜囩殑鍥犵礌

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1. 閿€鍞

閿€鍞鏄奖鍝嶅噣鍒╂鼎鐜囩殑閲嶈鍥犵礌涔嬩竴銆傞攢鍞鐨勫鍔犲彲浠ュ甫鏉ユ洿澶氱殑鏀跺叆锛屼粠鑰屾彁楂樺噣鍒╂鼎鐜囥€備紒涓氬彲浠ラ€氳繃鎷撳睍甯傚満銆佸鍔犱骇鍝佺绫荤瓑鏂瑰紡鏉ュ鍔犻攢鍞銆?/p>

2. 鎴愭湰鎺у埗

鎴愭湰鎺у埗鑳藉姏鐩存帴褰卞搷浼佷笟鐨勫噣鍒╂鼎鐜囥€傛湁鏁堢殑鎴愭湰鎺у埗鍙互闄嶄綆鐢熶骇鎴愭湰鍜岀粡钀ヨ垂鐢紝浠庤€屾彁楂樺噣鍒╂鼎鐜囥€備紒涓氬彲浠ラ€氳繃浼樺寲鐢熶骇娴佺▼銆佹彁楂樼敓浜ф晥鐜囩瓑鏂瑰紡鏉ラ檷浣庢垚鏈€?/p>

3. 绋庢敹鏀跨瓥

绋庢敹鏀跨瓥涔熶細褰卞搷浼佷笟鐨勫噣鍒╂鼎鐜囥€傜◣鏀惰礋鎷呰緝閲嶄細闄嶄綆浼佷笟鐨勫噣鍒╂鼎鐜囷紝鑰岀◣鏀跺噺鍏嶆垨浼樻儬鏀跨瓥鍒欐湁鍔╀簬鎻愰珮鍑€鍒╂鼎鐜囥€?/p>

4. 绔炰簤鍘嬪姏

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鍏€佹€荤粨

鍑€鍒╂鼎鐜囨槸浼佷笟璐㈠姟鍒嗘瀽涓殑閲嶈鎸囨爣锛屽畠鍙互甯姪鎴戜滑璇勪及浼佷笟鐨勭泩鍒╄兘鍔涗互鍙婄粡钀ョ姸鍐点€傞€氳繃鍚堢悊璁＄畻鍜屽垎鏋愬噣鍒╂鼎鐜囷紝鍙互涓轰紒涓氭彁渚涢噸瑕佺殑缁忚惀鍐崇瓥渚濇嵁锛屽府鍔╀紒涓氬疄鐜板彲鎸佺画鍙戝睍銆?/p>

鍥犳锛屽湪绠＄悊浼佷笟鏃讹紝鎴戜滑搴旇閲嶈鍑€鍒╂鼎鐜囩殑璁＄畻鍜屽垎鏋愶紝涓嶆柇浼樺寲浼佷笟缁忚惀绛栫暐锛屾彁楂樼泩鍒╄兘鍔涳紝瀹炵幇闀挎湡绋冲仴鍙戝睍銆?/p>

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