【中文版】

毛利率是指企业在一定会计期间内，通过销售商品或提供劳务所获得的收入，减去其对应的成本，所得到的毛利与营业收入的比值。它反映了企业实现销售收入的能力和盈利水平。

具体来说，毛利率的计算公式为：毛利率=毛利/营业收入×100%。其中，毛利是指企业在销售商品或提供劳务过程中所获得的收入与成本之间的差额。营业收入则是企业通过销售商品或提供劳务所获得的收入总额。

毛利率的分析对于投资者和经营者来说都非常重要。通过分析毛利率的变化趋势，可以了解企业的盈利能力和经营状况，从而做出更加明智的投资决策和经营策略。同时，毛利率也是企业之间进行比较和分析的重要指标之一。

一般来说，毛利率越高，说明企业的盈利能力越强，经营状况越好。但是，投资者和经营者也需要注意毛利率可能存在的陷阱和风险。例如，某些企业可能会通过虚增收入或隐瞒成本来提高毛利率，从而达到欺骗投资者和误导分析者的目的。

因此，在进行毛利率分析时，需要结合其他财务和非财务指标，全面了解企业的真实经营状况和发展前景。

【英文版】

Gross profit margin refers to the ratio of gross profit to revenue obtained by a company during a certain accounting period, reflecting the company's ability to generate sales income and its profitability level.

Specifically, the calculation formula for gross profit margin is: gross profit margin=gross profit/revenue×100%. Among them, gross profit refers to the difference between the revenue and cost obtained by the company during the process of selling goods or providing services. Revenue refers to the total amount of income obtained by the company through selling goods or providing services.

The analysis of gross profit margin is very important for investors and operators. By analyzing the trend of gross profit margin, investors and operators can understand the profitability and operating conditions of enterprises, so as to make more informed investment decisions and business strategies. At the same time, gross profit margin is also an important indicator for enterprises to compare and analyze.

Generally speaking, the higher the gross profit margin, the stronger the profitability of the enterprise, and the better its operating conditions. However, investors and operators also need to be aware of the potential traps and risks of gross profit margin. For example, some companies may increase their gross profit margins by inflating revenue or concealing costs, thus deceiving investors and misleading analysts.

Therefore, when analyzing gross profit margin, it is necessary to combine other financial and non-financial indicators to comprehensively understand the real operating conditions and development prospects of enterprises.