evaluatefinanceperformance英文(编辑修改稿)

evaluatefinanceperformance英文(编辑修改稿)内容摘要：

6 5 . 0 6 6 . 3 6 0 . 6 5 8 . 5 5 8 . 3 6 0 . 8 G r o s s p r o f i t 3 5 . 0 3 3 . 7 3 9 . 4 4 1 . 5 4 1 . 7 3 9 . 2 S e l l i n g , g e n e r a l , a n dA d m i n i s t r a t i v e e x p e n s e 2 5 . 8 2 9 . 4 2 8 . 9 2 8 . 4 2 8 . 6 2 9 . 3 D e p r e c i a t i o n a n d a m o r t i z a t i o n 2 . 4 2 . 9 3 . 1 2 . 5 2 . 1 1 . 8 To t a l o p e r a t i n g e x p e n s e s 2 8 . 2 3 2 . 3 3 2 . 0 3 1 . 0 3 0 . 7 3 1 . 0 Continued Irwin/McGrawHill 来自 中国最大的资料库下载 213 TABLE 23 (Concluded) Timberland Company CommonSize Financial Statements, 19941998, and Industry Ine Statement O p e r a t i n g i n c o m e 6 . 8 1 . 4 7 . 4 1 0 . 5 1 1 . 0 8 . 2 I n t e r e s t e x p e n s e 2 . 4 3 . 5 3 . 0 1 . 9 1 . 1 0 . 7 O t h e r e x p e n s e ( i n c o m e ) 0 . 2 ( 0 . 1 ) 0 . 2 ( 0 . 2 ) ( 0 . 2 ) E x t r a o r d i n a r y e x p e n s e ( i n c o m e ) 0 . 6 0 . 4 To t a l n o n o p e r a t i n g e x p e n s e 2 . 3 4 . 2 2 . 9 2 . 0 0 . 9 0 . 9 I n c o m e b e f o r e i n c o m e t a x e s 4 . 4 ( 2 . 9 ) 4 . 5 8 . 5 1 0 . 1 7 . 3 P r o v i s i o n f o r i n c o m e t a x e s 1 . 6 ( 1 . 1 ) 1 . 5 2 . 5 3 . 2 2 . 7 N e t i n c o m e 2 . 8 ( 1 . 8 ) 3 . 0 5 . 9 6 . 9 4 . 6 * S a m p l e c o n s i s t s o f f i v e r e p r e s e n t a t i v e s h o e c o m p a n i e s : B r o w n G r o u p , K e n n e t h C o l e , N i k e ,S t r i d e R i t e , a n d W o l v e r i n e W o r l d W i d e . Irwin/McGrawHill 来自 中国最大的资料库下载 214 TABLE 24 Selected Ratios for Representative Industries, 1998 (Upperquartile, median, and lowerquartile values) To t a l To t a l C urr e nt Li a bi l i t i e s C ol l e c t i on N e t S a l e s t o A s s e t s t o P r of i t R e t urn R e t urn Li ne s of B us i ne s s a nd R a t i o t o N e t W ort h P e r i od I nv e nt ory N e t S a l e s M a r gi n on A s s e t s on E qu i t yN um be r of Fi r m s R e po r t i ng ( t i m e s ) ( % ) ( da y s ) ( t i m e s ) ( % ) ( % ) ( % ) ( % )A g r i c u l t u r e , f o r e s t r y , a n d f i s h i n g : B e e f C a t t l e , Fe e d l o t ( 6 4 ) 1 . 8 3 4 . 5 2 2 . 9 1 5 . 2 3 7 . 1 6 . 0 1 0 . 7 2 9 . 0 1 . 4 1 1 7 . 6 4 1 . 8 8 . 6 5 9 . 8 3 . 0 4 . 5 1 4 . 7 1 . 1 2 9 0 . 2 6 8 . 0 3 . 3 7 8 . 3 1 . 1 3 . 0 4 . 8 L a w n a n d g r a d e n s e r v i c e s ( 7 0 0 ) 3 . 2 4 6 . 3 2 1 . 5 8 5 . 9 2 5 . 1 9 . 4 2 1 . 5 4 8 . 2 1 . 7 9 7 . 0 3 5 . 8 3 5 . 1 3 4 . 7 3 . 9 9 . 9 2 0 . 7 1 . 1 1 8 9 . 0 5 9 . 1 1 5 . 7 4 8 . 1 1 . 2 3 . 4 8 . 5 M a n u f a c t u r i n g : M e n s a n d b o y s s h i r t s ( 5 9 ) 3 . 8 4 8 . 4 2 8 . 1 1 4 . 5 3 1 . 2 5 . 5 1 0 . 2 2 9 . 0 2 . 6 7 7 . 5 4 5 . 5 5 . 3 4 7 . 9 3 . 1 6 . 4 1 1 . 3 1 . 9 1 2 2 . 7 6 5 . 3 3 . 6 6 1 . 1 0 . 8 0 . 6 1 . 8 M e n s Fo o t w e a r , e x e c p t a t h l e t i c ( 1 7 ) 4 . 3 3 3 . 7 3 4 . 8 7 . 2 4 8 . 7 6 . 1 1 2 . 8 2 1 . 7 3 . 3 5 1 . 8 5 1 . 5 4 . 6 6 6 . 2 4 . 8 8 . 6 1 6 . 5 2 . 0 9 6 . 9 7 1 . 3 4 . 2 6 9 . 2 3 . 8 6 . 1 9 . 6 S e m i c o n d u c t o r s a n d r e l a t e d d e v i c e s ( 1 7 2 ) 5 . 0 2 3 . 2 4 3 . 6 1 2 . 6 5 3 . 9 1 1 . 5 1 4 . 3 2 3 . 0 2 . 9 4 8 . 7 5 5 . 1 7 . 1 9 4 . 4 4 . 2 6 . 4 1 3 . 0 1 . 7 1 0 0 . 7 7 3 . 2 4 . 8 1 4 7 . 2 ( 3 . 1 ) ( 2 . 8 ) ( 4 . 5 ) Irwin/McGrawHill 来自 中国最大的资料库下载 215 TABLE 24 (Continued) Selected Ratios for Representative Industries, 1998 (Upperquartile, median, and lowerquartile values) To t a l To t a l C urr e nt Li a bi l i t i e s C ol l e c t i on N e t S a l e s t o A s s e t s t o P r of i t R e t urn R e t urn Li ne s of B us i ne s s a nd R a t i o t o N e t W ort h P e r i od I nv e nt ory N e t S a l e s M a r gi n on A s s e t s on E qu i t yN um be r of Fi r m s R e po r t i ng ( t i m e s ) ( % ) ( da y s ) ( t i m e s ) ( % ) ( % ) ( % ) ( % ) E l e c t r o n i c c o m p u t e r s ( 1 4 2 ) 3 . 0 4 4 . 5 3 3 . 3 2 0 . 7 2 8 . 2 5 . 4 1 0 . 1 2 8 . 4 1 . 9 1 0 6 . 9 5 4 . 0 1 0 . 5 58 1 . 2 4 . 6 1 1 . 7 1 . 3 2 4 3 . 7 9 0 . 9 6 . 1 9 6 . 4 ( 1 . 0 ) 0 . 4 0 . 4 W h o l e s a l e t r a d e : S p o r t i n g a n d r e c r e。