current margin; current gross margin

简明释义

本期经营毛利

英英释义

例句

1.The company's current margin is significantly higher than last year's, indicating improved profitability.

公司的当前利润率明显高于去年的水平，表明盈利能力有所改善。

2.We need to analyze the current margin before making any pricing decisions.

在做出任何定价决定之前，我们需要分析当前利润率。

3.Investors are keen to know the current gross margin as it reflects the cost efficiency of the business.

投资者希望了解当前毛利率，因为它反映了企业的成本效率。

4.A drop in the current gross margin could signal rising production costs.

在当前毛利率下降可能意味着生产成本上升。

5.The financial report showed that the current margin has improved due to better sales strategies.

财务报告显示，由于更好的销售策略，当前利润率有所改善。

作文

In the world of business and finance, understanding key performance indicators is crucial for making informed decisions. One such indicator that plays a significant role in assessing a company's profitability is the current margin. The current margin refers to the difference between a company's sales revenue and its variable costs at a given time, expressed as a percentage of sales revenue. This metric provides insight into how efficiently a company is generating profit from its sales. A higher current margin indicates that a company retains more revenue after covering its variable costs, which can be a sign of operational efficiency and effective pricing strategies.Another important metric closely related to the current margin is the current gross margin. The current gross margin specifically looks at the total revenue from sales minus the cost of goods sold (COGS), divided by total revenue. This measure helps businesses understand the proportion of money left over from revenues after accounting for the direct costs associated with producing their products or services. It is also expressed as a percentage and is crucial for assessing the overall financial health of a company.For instance, consider a company that manufactures electronic gadgets. If the company sells its gadgets for $100 each and the cost to produce each gadget is $60, the current gross margin would be calculated as follows: Current Gross Margin = (Sales Revenue - Cost of Goods Sold) / Sales Revenue = ($100 - $60) / $100 = $40 / $100 = 0.4 or 40%. This means that 40% of the sales revenue is retained after covering the direct costs of production. Similarly, if the variable costs associated with selling these gadgets (like shipping and sales commissions) amount to another $10, the current margin would be:Current Margin = (Sales Revenue - Variable Costs) / Sales Revenue = ($100 - $70) / $100 = $30 / $100 = 0.3 or 30%. Both the current gross margin and the current margin are essential for stakeholders to evaluate the profitability and operational efficiency of a business. Investors often look for companies with high margins, as they indicate a strong ability to manage costs and maximize profits. Furthermore, tracking these metrics over time can reveal trends that may indicate whether a company is improving its profitability or facing challenges.In conclusion, the concepts of current margin and current gross margin are fundamental for anyone involved in business management or investment analysis. By understanding these metrics, stakeholders can make better decisions, identify potential areas for improvement, and ultimately drive the success of the organization. As businesses navigate through various economic conditions, maintaining healthy margins becomes increasingly important, reinforcing the need for continuous monitoring and strategic planning.

在商业和金融的世界中，理解关键绩效指标对于做出明智的决策至关重要。一个在评估公司盈利能力方面发挥重要作用的指标是当前利润率。当前利润率指的是公司销售收入与其可变成本之间的差额，在给定时间内以销售收入的百分比表示。这个指标提供了关于公司如何有效地从销售中产生利润的洞察。较高的当前利润率表明公司在覆盖可变成本后保留了更多的收入，这可能是运营效率和有效定价策略的标志。另一个与当前利润率密切相关的重要指标是当前毛利率。当前毛利率特别关注销售总收入减去销售成本（COGS），再除以总收入。这个指标帮助企业了解在扣除与生产产品或服务直接相关的成本后，从收入中剩下的资金比例。它同样以百分比表示，对于评估公司的整体财务健康状况至关重要。例如，考虑一家制造电子小工具的公司。如果该公司以每个100美元的价格销售其小工具，而生产每个小工具的成本为60美元，则当前毛利率的计算如下：当前毛利率 = (销售收入 - 销售成本) / 销售收入 = (100 - 60) / 100 = 40 / 100 = 0.4 或 40%。 这意味着在扣除生产的直接成本后，销售收入的40%被保留。类似地，如果与销售这些小工具相关的可变成本（如运输和销售佣金）总计为10美元，则当前利润率将为：当前利润率 = (销售收入 - 可变成本) / 销售收入 = (100 - 70) / 100 = 30 / 100 = 0.3 或 30%。 当前毛利率和当前利润率都是利益相关者评估企业盈利能力和运营效率的重要指标。投资者通常会寻找具有高利润率的公司，因为这表明公司在管理成本和最大化利润方面具有强大的能力。此外，随着时间的推移跟踪这些指标可以揭示趋势，可能表明公司是否在改善盈利能力或面临挑战。总之，当前利润率和当前毛利率的概念对于任何参与商业管理或投资分析的人来说都是基础。通过理解这些指标，利益相关者可以做出更好的决策，识别潜在的改进领域，最终推动组织的成功。随着企业在各种经济条件下的发展，保持健康的利润率变得越来越重要，这强化了对持续监测和战略规划的需求。