PROFIT MARGIN ON SALES is: a. Gross Profit Margin on Sales = Gross Profit/Sales * 100; or, b. Net Profit Margin on Sales = Net Profit After Tax/Sales * 100. See also GROSS PROFIT MARGIN ON SALES.
SOP is Statements of Position (within the AICPA or FASB) or Standard Operating Procedure.
OPERATING LEASE is a short-term, cancelable lease.
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