「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

# ディクテーションの実例132 営業利益率について

Calculating Operating Margin
http://www.investopedia.com/video/play/calculate-operating-margin/

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。

the operating margin is a measurement of the proportion of a company's revenue that is left after paying for variable cost of production. these costs can include wages, raw materials or anything else that is not a fixed cost. a healthy operating margin is needed in order for a company to be able to pay for its fixed costs such as interest on debts. to calculate a company's operating margin, take their operating income and divide it by net sales. operating income is the amount of profit left after taking out operating expenses such as cost of goods sold or wages and depreciation. these are earnings before interest and taxes. net sales is the amount of sales generated by a company after any returns are deducted as well as allowances made for damaged or missing goods and any discounts. dividing operating income by net sales provides a snapshot of how much a company is making on each dollar of sales. if a company's operating margin is increasing, it's earning more for dollar of sales. the higher the margin, the better. it is important to know that as is the case with most business measurements, a company's operating margin should be compared with that of other businesses within the same industry.

• operating margin・・・営業利益率
• operating income・・・営業利益
• operating expense・・・営業費用
• allowance・・・割引き
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-英語