损益表中的销售费用率如何计算？



閿€鍞垂鐢ㄧ巼鏄储鍔＄鐞嗕腑鐨勪竴涓噸瑕佹寚鏍囷紝瀹冨弽鏄犱簡浼佷笟涓洪攢鍞骇鍝佹垨鏈嶅姟鑰屽彂鐢熺殑璐圭敤鍗犻攢鍞敹鍏ョ殑姣斾緥銆傛纭绠楅攢鍞垂鐢ㄧ巼鍙互甯姪浼佷笟璇勪及閿€鍞椿鍔ㄧ殑鏁堢泭锛屽苟杩涜鏈夋晥鐨勬垚鏈帶鍒跺拰缁忚惀鍐崇瓥銆傛湰鏂囧皢浠庡涓柟闈㈡帰璁ㄥ浣曡绠楅攢鍞垂鐢ㄧ巼浠ュ強鍏跺湪浼佷笟绠＄悊涓殑鎰忎箟銆?

1銆侀攢鍞垂鐢ㄧ殑姒傚康

閿€鍞垂鐢ㄦ槸浼佷笟涓轰簡淇冭繘浜у搧鎴栨湇鍔￠攢鍞€屽彂鐢熺殑鍚勯」璐圭敤鐨勬€诲拰锛屽寘鎷絾涓嶉檺浜庡箍鍛婂浼犺垂銆侀攢鍞汉鍛樿柂閰€佷績閿€璐圭敤銆佸競鍦烘帹骞胯垂鐢ㄧ瓑銆傝繖浜涜垂鐢ㄩ€氬父鐩存帴涓庨攢鍞椿鍔ㄧ浉鍏筹紝鏄紒涓氳惀閿€绛栫暐鐨勯噸瑕佺粍鎴愰儴鍒嗐€?/p>

鍦ㄦ崯鐩婅〃涓紝閿€鍞垂鐢ㄩ€氬父鏄綔涓烘敮鍑洪」鐩垪绀猴紝鍏堕噾棰濈洿鎺ュ奖鍝嶄紒涓氱殑鍑€鍒╂鼎銆傚洜姝わ紝姝ｇ‘璁＄畻閿€鍞垂鐢ㄧ巼瀵逛紒涓氱鐞嗚嚦鍏抽噸瑕併€?/p>

2銆侀攢鍞垂鐢ㄧ巼鐨勮绠楁柟娉?/h2>

閿€鍞垂鐢ㄧ巼鐨勮绠楁柟娉曠浉瀵圭畝鍗曪紝閫氬父閲囩敤浠ヤ笅鍏紡锛?/p>

閿€鍞垂鐢ㄧ巼 = 閿€鍞垂鐢ㄦ€婚 / 閿€鍞敹鍏?/p>

鍏朵腑锛岄攢鍞垂鐢ㄦ€婚鏄寚鏌愪竴鐗瑰畾鏈熼棿鍐呬紒涓氫负閿€鍞骇鍝佹垨鏈嶅姟鑰屽彂鐢熺殑鎵€鏈夎垂鐢ㄧ殑鎬诲拰锛岄攢鍞敹鍏ュ垯鏄鏈熼棿鍐呬紒涓氬疄闄呴攢鍞骇鍝佹垨鏈嶅姟鎵€鑾峰緱鐨勬€绘敹鍏ャ€?/p>

閿€鍞垂鐢ㄧ巼鐨勬暟鍊艰秺浣庯紝璇存槑浼佷笟鍦ㄩ攢鍞椿鍔ㄤ腑鐨勮垂鐢ㄦ帶鍒惰兘鍔涜秺寮猴紝鐩稿鑰岃█锛岄攢鍞椿鍔ㄧ殑鏁堢泭涔熸洿楂樸€?/p>

3銆侀攢鍞垂鐢ㄧ巼鐨勯噸瑕佹€?/h2>

閿€鍞垂鐢ㄧ巼鍦ㄤ紒涓氱鐞嗕腑鍏锋湁閲嶈鐨勬剰涔夛紝涓昏浣撶幇鍦ㄤ互涓嬪嚑涓柟闈細

3.1 鎻愪緵缁忚惀鍐崇瓥渚濇嵁

閫氳繃璁＄畻閿€鍞垂鐢ㄧ巼锛屼紒涓氬彲浠ユ竻鏅板湴浜嗚В閿€鍞椿鍔ㄧ殑鎴愭湰鏋勬垚锛屼负绠＄悊灞傛彁渚涗簡鍐崇瓥渚濇嵁銆傛瘮濡傦紝褰撻攢鍞垂鐢ㄧ巼杈冮珮鏃讹紝绠＄悊灞傚彲浠ヨ€冭檻璋冩暣钀ラ攢绛栫暐锛屼紭鍖栬垂鐢ㄧ粨鏋勶紝鎻愰珮閿€鍞晥鐜囥€?/p>

3.2 璇勪及甯傚満绔炰簤鍔?/h3>

閿€鍞垂鐢ㄧ巼涔熷彲浠ョ敤鏉ヨ瘎浼颁紒涓氱殑甯傚満绔炰簤鍔涖€傚鏋滄煇浼佷笟鐨勯攢鍞垂鐢ㄧ巼鏄庢樉浣庝簬鍚岃涓氬钩鍧囨按骞筹紝鍙兘鎰忓懗鐫€璇ヤ紒涓氬叿鏈夎緝寮虹殑甯傚満绔炰簤鍔涳紝鑳藉浠ユ洿浣庣殑鎴愭湰鑾峰彇鐩稿悓鐨勯攢鍞敹鍏ャ€?/p>

3.3 鐩戞帶閿€鍞椿鍔ㄦ晥鐩?/h3>

閿€鍞垂鐢ㄧ巼鐨勫彉鍖栧彲浠ュ弽鏄犻攢鍞椿鍔ㄧ殑鏁堢泭鍙樺寲銆傚鏋滈攢鍞垂鐢ㄧ巼閫愬勾涓婂崌锛岃€岄攢鍞敹鍏ュ闀夸笉鏄庢樉锛屽彲鑳芥剰鍛崇潃浼佷笟鐨勯攢鍞椿鍔ㄦ晥鐜囦笅闄嶏紝闇€瑕佸強鏃堕噰鍙栨帾鏂借皟鏁淬€?/p>

3.4 鍒ゆ柇浼佷笟鐩堝埄鑳藉姏

閿€鍞垂鐢ㄧ巼杩樺彲浠ュ府鍔╁垽鏂紒涓氱殑鐩堝埄鑳藉姏銆傚鏋滈攢鍞垂鐢ㄧ巼杩囬珮锛屽彲鑳藉鑷翠紒涓氬噣鍒╂鼎鐜囦笅闄嶏紝褰卞搷浼佷笟鐨勭泩鍒╄兘鍔涘拰鎸佺画鍙戝睍銆?/p>

4銆佹€荤粨涓庡睍鏈?/h2>

閿€鍞垂鐢ㄧ巼浣滀负浼佷笟绠＄悊鐨勯噸瑕佹寚鏍囷紝瀵逛簬璇勪及浼佷笟閿€鍞椿鍔ㄧ殑鏁堢泭銆佷紭鍖栨垚鏈粨鏋勩€佹彁楂樼珵浜夊姏绛夋柟闈㈠叿鏈夐噸瑕佹剰涔夈€傛纭绠楅攢鍞垂鐢ㄧ巼骞跺姞浠ュ垎鏋愶紝鏈夊姪浜庝紒涓氬埗瀹氱瀛︾殑缁忚惀绛栫暐锛屽疄鐜板彲鎸佺画鍙戝睍銆?/p>

鏈潵锛岄殢鐫€缁忔祹鐜鐨勫彉鍖栧拰甯傚満绔炰簤鐨勫姞鍓э紝閿€鍞垂鐢ㄧ巼鐨勮绠楁柟娉曞拰搴旂敤鍦烘櫙鍙兘浼氳繘涓€姝ヤ赴瀵屽拰娣卞寲銆備紒涓氶渶瑕佸瘑鍒囧叧娉ㄥ競鍦哄姩鎬侊紝鐏垫椿杩愮敤閿€鍞垂鐢ㄧ巼绛夋寚鏍囷紝涓嶆柇鎻愬崌鑷韩鐨勭珵浜夊姏鍜岀泩鍒╄兘鍔涖€?/p>

缁间笂鎵€杩帮紝姝ｇ‘鐞嗚В鍜屽簲鐢ㄩ攢鍞垂鐢ㄧ巼瀵逛簬浼佷笟绠＄悊鍏锋湁閲嶈鎰忎箟锛屽彧鏈夊湪娣卞叆鐮旂┒鍜屽疄璺典腑涓嶆柇鎬荤粨缁忛獙锛屾墠鑳芥洿濂藉湴鍙戞尌鍏朵綔鐢紝瀹炵幇浼佷笟鐨勫彲鎸佺画鍙戝睍銆?/p>

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