（5）营业利润率（Operating Profit Ratio）指企业 2011 财年营业利润与营业收入的比率，它在不考虑非 营业成本的情况下，反映了企业的经营效率。
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After establishing an analytical framework of the factors that influences the state-owned industry's financial performance at first, Chapter two compares financial performance of state-owned industry and the whole industry from two aspects, operating profit ratio and assets turnover.
第二章首先建立工业企业财务业绩分析框架，在此基础上，主要从营业利润率和资产周转率两方面分析比较国有工业和全行业的财务业绩。
参考来源 - 国有工业财务业绩问题分析·2,447,543篇论文数据，部分数据来源于NoteExpress
This paper discusses the breakeven point engineering volume, break even point unit price, profit and operating safety ratio in the contract of drilling engineering.
探讨了钻井工程承包中盈亏平衡点工程量、平衡点单价、利润及经营安全率等问题。
The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business.
权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。
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