In corporate accounts, the excess of selling price over cost price; the ratio of profit to sales, as in gross margin, EBIDTA margin and net margin.

• 公司账中指销售价超出成本价所得的利润，或指利润与销售额之比，如总收益率，扣除利息、税收、折旧和摊消前的收益率和净收益率。