下列属于销售净利润率的计算公式的是( )
A.销售净利润率=息税前净利润÷股东权益×100%
B.销售净利润率=发行的普通股和优先股股本+公积金
C.销售净利润率=息税前净利润÷营业额或销售收入×100%
D.销售净利润率=毛利润÷营业额或销售收入×100%
正确答案是C
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