Operating margin是指企业在经营过程中所获得的毛利润与销售收入之间的比例。在会计领域，这个概念又可以称为“盈利率”或者“毛利率”。下面从五个方面对operating margin进行详细解释。
1. 概念解释：operating margin表示企业从销售中所获得的利润与销售收入之间的比例。这个指标可以用来衡量企业的经营效率和盈利能力。
例如：The company's operating margin has increased by 10% this year. (今年公司的盈利率提高了10%。)
2. 计算方法：operating margin可以通过计算企业的毛利润除以总销售额来得到。毛利润是指销售收入减去直接成本的费用。
例如：The operating margin of the company is 25%. (该公司的盈利率为25%。)
3. 与其他指标的关系：operating margin通常与其他指标一起来衡量企业的经营状况，例如净利润率、EBITDA、ROE和ROIC等。
例如：The company's operating margin is high, but its ROE is relatively low. (该公司的盈利率很高，但是它的ROE相对较低。)
4. 行业比较：operating margin也可以用来对不同行业或不同公司之间进行比较。例如，某些行业的毛利润率往往较高，而某些行业的毛利润率则比较低。
例如：The operating margin of the retail industry is generally low, while that of the software industry is relatively high. (零售业的盈利率通常较低，而软件行业的盈利率相对较高。)
5. 重要性：operating margin是一个重要的财务指标，它能够帮助投资者和企业管理层评估企业的经营状况和盈利能力。
例如：Investors often look at a company's operating margin when deciding whether to invest in it. (投资者通常在决定是否要投资一家公司时会关注该公司的盈利率。)
中英例句：
1. The company's operating margin has grown steadily over the past few years. (该公司的盈利率在过去几年里稳步增长。)
2. The operating margin of this industry is often affected by changes in commodity prices. (该行业的盈利率常常会受到大宗商品价格变化的影响。)
3. The high operating margin of this company is due to its efficient supply chain management. (该公司高盈利率的原因是其高效的供应链管理。)
4. The operating margin of this company is lower than the industry average, which may be due to its high fixed costs. (该公司的盈利率低于行业平均水平，这可能是由于其高固定成本。)
5. A company with a high operating margin may be able to invest more in research and development, which could lead to future growth. (盈利率较高的公司可能会投资更多在研发方面，这可能会带来未来的增长。)
中文翻译：营业利润率
读音：[ˈɑːpəreɪtɪŋˌmɑːrdʒɪn]
例句：The company's operating margin increased by 5% this quarter. (该公司本季度的营业利润率增长了5%。)
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