成本利润率

针对投资分析要求提出了单位成本利润率的概念和估算方法；

The concept and calculating formula of profit margin per unit cost are given ;

公式中的成本利润率由国家税务总局确定。

The rate of cost-plus margin in the formula shall be determined by the State Administration of taxation .

小区内农户资金利润率达到167.30%，成本利润率达103.52%，产值利润率达51.03%；招商小区，资金利润率达到138.29%，成本利润率达40%，产值利润率达28.57%；

Farmers ' fund profit ratio in area reaches 167.30 % , profit ratio of fund gets to 103.52 % , profit ratio of output value reaches 51.03 % ;

试验阶段的成本利润率为9797%，低于改造前的水平，但纯收入为改造前的165倍。

The cost profit in experiment period is 97.97 % , lower than that before remake , but the net income is 1.65 times as large as that before remake .

但在过去一年中，积极发展智能手机业务所产生的成本利润率导致中兴股价跌了三分之一，跌幅是恒生指数的两倍多。

But the cost to margins of that aggressive smartphone push helped shares fall by a third during the past year , more than twice as much as the broader Hang Seng Index .

第四部分是通过采用新的定量分析工具-成本利润率来对在华跨国公司利用转让定价进行避税的规模进行重新测算，以使我们对目前的转让定价避税情况有个更直观的认识。

The fourth part is the reevaluation of the extent of tax evasion by using transfer pricing by those corporations through adopting a new quantitative tool , cost profit ratio , to let us have a straight understanding of the current conditions related to tax evasion of transfer pricing .

企业总资产报酬率、资本收益率、销售利润率以及成本费用利润率是评估企业获利能力的重要指标。

The reward rate of the enterprise total capital , the profit rate of asset , the profit margin of distribution and the profit margin of the cost and expense are the important indexes to evaluate the capability of the enterprise to profit .

大和研究院（DaiwaInstituteofResearch）驻上海分析师HelenLau表示：（由于铁矿石成本上升）利润率肯定将受到侵蚀，但基础市场仍然非常强劲。

There will definitely be margin erosion [ because of higher iron ore costs ] , but the underlying market is still very strong , says Helen Lau , analyst at Daiwa Institute of Research in Shanghai .

一家ISI组织的分析师马歇尔（BrianMarshall）说，他认为iPhone5C令人印象深刻，但质疑这款新设备能否具备必要的总体成本和毛利润率，从而帮助它打入大众市场。

Brian Marshall , an analyst an ISI group , said he believes the iPhone 5C is impressive , but he questions whether the new device will have the total cost , and gross margins necessary , to help it hit mass market .

汽水灌装和分销业务成本高，利润率低。

Bottling and distributing soda is a high-cost , low-margin business .

产品成本高，利润率低；

High cost , low profit margin ;

改善业务决策以降低成本、提高利润率和扩大市场份额。

Improving operation decision is to reduce cost , improve profit rate and expand market share .

它们通常都积极地转向离岸解决方案，以期通过快速节约成本来应对利润率的下降。

Companies often transition offshore aggressively to capture cost savings quickly in response to declining margins .

但由于支付给为赌场带来大赌客的代理人的佣金及其他成本上升，利润率正在下滑。

But margins are falling as commissions paid to agents to bring in high-rollers and other costs rise .

在当前社会中企业竞争日益严峻，为了能够最得多程度削减成本、提高利润率已经成为企业迫切需要解决的问题。

Given the increasingly severe competition among enterprises , maximizing cost-cutting and improving margins has become a pressing issue .

但是，尽管三星电子通过生产许多部件来节约成本，其利润率也在承压。

But while it saves on costs by producing many components , its margins , too , are under pressure .

清洁生产能够降低操作成本，提高利润率和工人安全度，减少企业的环境影响。

Cleaner Production can reduce operating costs , improve profitability , worker safety and reduce the environmental impact of your business .

不过到目前为止，该行业对消费者口味变化的主要反应是削减成本以保持利润率。

But so far , the industry 's main response to shifting appetites has been to cut costs to maintain profit margins .

制糖业的生产效率：制糖企业生产成本差异及利润率的决定；

Production efficiency of sugar enterprise and sugar crop ; the production cost difference and its reason of sugar enterprise and sugar crop ;

通过对知识的有效管理，IT类咨询公司可以降低人员培养成本，提高利润率，提升客户满意度。

According to efficient management of knowledge , the cost of employee taining can be reduced ; the profit rate and customer satisfaction can be improved .

有时候虽然可以获得信贷，但是上升的成本超出了利润率，因此买卖破裂。在大宗商品交易中尤其如此。

At times , credit is available , but the higher cost of it exceeds the profit margins , so the deals collapse . That 's especially the case in commodities transactions .

供应商管理是企业战略管理的重要组成部分，良好的供应商管理可以提高采购工作的质量和效率，规避暗箱操作，进而降低企业运营成本，提高利润率。

Supplier management is an important part of business strategy management . Moreover , excellent supplier management can improve the quality and efficiency of procurement , as well as cut down business operation cost .

本文分别以最大生产率（最短加工时间）、最低加工成本和最大利润率为目标，考虑实际加工中的主要约束条件，建立滚齿加工参数优化数学模型；

Taking maximum production rate , minimum manufacturing cost or maximum profit rate as objective functions and considering main restrictive conditions of practical machining , the mathematical models of optimization of hobbing parameters are established respectively .

毕竟，微软逾25%的销售收入来自Windows，而且该公司的很大一块利润也来自Windows&尽管由于产品开发成本上升，最近利润率有所下降。

After all , Windows accounts for more than a quarter of sales and a much bigger slice of profits , even in spite of recent margin declines due to higher product development costs .

她在雅虎担任CEO期间虽未增加公司收入，但她确实降低了成本，提高了利润率，这两项都称得上是管理层采取的有力的措施。

During her time at the company , Bartz may not have boosted revenue , but she did cut costs and improve profit margins & both solid management moves .

这些因素降低了美国的生产成本，提高了利润率水平。

These have lowered the cost of production in the US and improved profit margins .

揭示全单位数量折扣和增加数量折扣协调策略下各成员的决策变量、成本和利润与折扣率之间的关系。

Exposit the relationship among decision variables , cost and discount rate under both all-unit and incremental quantity discount coordinations .

在坚持经营面积和年销售额大幅增长的同时，积极控制成本，保证企业利润率的稳定。

In upholding the management area and strong growth in sales at the same time , actively control cost , guarantee the stability of corporate profit margins .

人民币升值对外贸出口额、降低出口成本、提高出口利润率、改善出口贸易结构、减少贸易摩擦等都有积极影响。因此，人民币小幅升值对我国外贸出口有促进作用。

This paper discusses its positive influence on export in terms of export value , export cost ; export profit rate , export structure , trade conflict .

该体系的应用将改变粗放的管理方式，改善管理水平，合理控制运营成本，不断提高利润率，促进高速公路的可持续发展。

The application of this system will change careless means , improve the management level , control operating cost reasonably , enhance profitability continuously , and promote the sustainable development of the expressway .