摘要
本文在讨论了产品销售利润传统分析方法后,指出:产品销售利润影响因素的划分应当具有层次性,同时还指出,增值税对同行业产品销售利润分析的影响不容忽视。
After discussing the traditional analysis method of selling profit from industrial products,this paper points out that the influential facts of selling profit from industrial products should be probably divided and should have administrative levels.And it should be taken into account that taxes on appreciated value have a great influence upon analysis of the selling profit from industrial products in the same kind of business.
出处
《华东船舶工业学院学报》
1997年第4期74-77,共4页
Journal of East China Shipbuilding Institute(Natural Science Edition)