4 —利润率、投资回报率
利润率 = 利润 / 销售额。
投资回报率 = 利润 / 投资总额=利润率 * 周转率
周转率 = 销售额 / 投资总额（对资金的使用效率）
利润率和周转率，决定了一家公司的投资回报率。
而投资回报率，才是衡量一家公司经营水平的指标。
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