补充原问题是 how do the gross, operating and profit margins of this year compare with prior years?

利润率怎么能等于营业利润呢？营业利润率等于营业利润除以成本吧。。有点忘，总之是要重新算的。income和earnings是一个意思的

写错了，。。operating profit 等于operating income嘛？我查了一些资料有些说两个是一样的，不确定诶

我觉得。。很奇怪的名词。。一般都是income或者earnings啊。。并没有见过operating profit。。我们都用gross 和net。但如果是中文的会计，营业利润和营业收入是不一样的，营业利润指毛利

net operating revenue- cost of goods sold =gross profit。然后－selling，general and administrative expenses－other operatingcharges= operating income
operating income－interest income-interest expense-equity income（loss）－other income（loss）等于 income before income taxes。
到这我基本都懂，结果，老师的有一要求是计算 operating profit margin ，中文营业利润率我懂，是等于operating income嘛？还是等于 income before income taxes？还是要重新计算？
个人觉得就是等于operating income，结果同学跟我说 operating profit=gross profit－operating expense，不就意味着要根据利润表重新计算operating expense，如果真的是这样，我傻傻地搞不清利润表里的哪些cost算operating expense了。。。。
还有 income before income taxes等于earnings before income taxes嘛？
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income, profit and earnings have the same meaning. Some textbooks use these  words interchangeably. For example, income before taxes = earnings before taxes

Operating profit margin = operating income / operating revenue