中文：

利润率是指企业在一定时期内所获得的净利润与相应的销售收入之间的比率。它反映了企业通过销售活动获取利润的能力。

利润率通常被定义为净利润除以销售收入，再乘以100%。这个比率的数值越高，说明企业在销售收入中获取利润的能力越强。

利润率可以用来衡量企业的经营效益和盈利能力。它是企业制定经营策略、评估业绩的重要依据。通常情况下，企业会根据市场需求、产品特点、竞争状况等因素，制定不同的利润率指标，以实现企业的经营目标。

影响利润率的因素有很多，如市场需求、竞争状况、生产成本、管理费用等。企业需要对这些因素进行全面分析，制定合理的经营策略，提高利润率水平。

总的来说，利润率是反映企业盈利能力的重要指标，也是企业制定经营策略的重要依据。在市场竞争日益激烈的今天，企业需要重视利润率的监测和分析，以提高企业的竞争力和盈利能力。

英文：

Profit margin refers to the ratio of the net profit obtained by an enterprise during a certain period to the corresponding sales revenue. It reflects the ability of an enterprise to obtain profits through sales activities.

The profit margin is usually defined as the net profit divided by the sales revenue, multiplied by 100%. The higher the value of this ratio, the stronger the ability of the enterprise to obtain profits from sales revenue.

Profit margin can be used to measure the business efficiency and profitability of an enterprise. It is an important basis for enterprises to develop business strategies and evaluate performance. Typically, enterprises set different profit margin targets based on market demand, product characteristics, competitive status and other factors to achieve business goals.

There are many factors that affect profit margin, such as market demand, competitive status, production costs, administrative expenses, etc. Enterprises need to conduct comprehensive analysis of these factors, develop reasonable business strategies, and improve profit margin levels.

Overall, profit margin is an important indicator reflecting the profitability of an enterprise and an important basis for enterprises to develop business strategies. In today's increasingly fierce market competition, enterprises need to attach importance to monitoring and analyzing profit margins to improve competitiveness and profitability.