...io of cost of goods manufactured and sold to net sales 商品产销成本对销售净额的比率 ratio of cost of sales 销售成本比率 ratio of current assets to current liabilities 流动资产对流动负债的比率 ..
The ratio which is used toindicate a company'sability to controlitsvariablecostsrefers to the ratio ofoperatingprofittoturnover in a given accountingperiod. It is expressed as a percentage.