relative net operating income to sales是什么意思Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios. 零售企业通常按?和资产周转率的高低进行归

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relative net operating income to sales是什么意思Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios. 零售企业通常按?和资产周转率的高低进行归
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relative net operating income to sales是什么意思Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios. 零售企业通常按?和资产周转率的高低进行归
relative net operating income to sales是什么意思
Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios.
零售企业通常按?和资产周转率的高低进行归类
relative放在这里是什么意思?to sales呢?

relative net operating income to sales是什么意思Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios. 零售企业通常按?和资产周转率的高低进行归
Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios.
对于这句话我的理解是：零售企业通常按相关净营运收入和资产周转率的高低进行归类.
relative确实有相对的意思,但是我认为这里并不是这个意思,而是相关的,相联系的意思,理由是：
零售企业一般的毛利率都差异不大,实务中实际上很难根据其利润率来对其进行归类,常见的是将其规模和相关销售净额来进行分类,如大型零售业和中小型零售业.
to sales,是相对于income来说的,我们都知道income的范围很宽泛,包括了主营业务收入,其他业务收入以及营业外收入等,而且我们的零售业现在也都很关注多业经营参股金融等等,有时候甚至会形成其他及营业外收入大于主营业务的情形,这个主要就是强调一下,归类的标准应该是营业收入.

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