销售毛利率

上市公司的盈利能力指标分析，对比分析销售毛利率、每股收益和净资产收益率指标；

The third is the index analysis which compares gross profits , earnings per share and rate of return .

我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。

Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins , which conform to the earnings quality explanation .

公司目前主要采用直接销售方式，注重大客户关系维护，产品销售毛利率较为稳定。

Currently , the Company adopts the direct sale , attaches importance to keeping good relationship with big clients , and maintains a comparatively steady gross profit rate for product sale .

就全球而言，销售最强劲的依然是外衣和手袋。卡特赖特预计，高端商品的强劲销售将使得全年毛利率增长150个基点，可能还会更高一点。

Globally , outerwear and handbags remain the big sellers , with Ms Cartwright anticipating that strong sales of higher-ticket items will cause full-year gross profit margins to increase by 150 basis points , or maybe a tad higher .