as Net Earnings as a % of Sales

Il me semble que la première phrase est mal écrite. Le 2e "as a" ne semble pas à sa place.

Return on Sales can also be described as Net Earnings as a % of Sales. We often refer to statistics or benchmarks, which are a particular expense, as a % of Sales. To make something a % of Sales, we divide the expense in question by Net Sales. An entire section of the summary “operation performance report” is devoted to showing all expenses as a % of Sales.


for details visit
http://www.proz.com/kudoz/english_to_french/accounting/1108861-as_net_earnings_as_a_of_sales.html


posted by srikanth.....july10