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简述反映流通企业获利能力的指标。

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正确答案:

(1)净资产收益率。净资产收益率是指企业一定时期内的净利润同平均净资产的比率。

(2)总资产报酬率。总资产报酬率是指企业一定时期内获得的报酬总额与平均资产总额的比率。

(3)商品销售利润率。商品销售利润率是指企业一定时期商品销售利润同商品销售收入净额的比率。

(4)成本费用利润率。成本费用利润率是指企业一定时期的利润总额同企业成本费用总额的比率。

(5)毛利率。毛利率是指一定时期内,商品销售毛利额与商品销售净额的比率。

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