gross margin音標為：/?ɡr??s mɑ??n/，基本翻譯為“毛利潤”或“毛利率”。速記技巧為：gross=gr+o+ss，其中gr表示“總的”，o表示“圓圈”，ss表示“兩個手指”，整體表示“總的圓圈部分”。

Gross margin這個詞的詞源可以追溯到拉丁語和英語。它最初的意思是“總利潤”或“毛利潤”。這個詞是由“gross”和“margin”兩個部分組成的。“Gross”在這里的意思是“整體的”，“全部的”，而“margin”則表示“邊緣”，在這里引申為“額外的好處”或“額外的利潤”。

變化形式：

1. 名詞形式：gross margin

2. 形容詞形式：grossly

相關單詞：

1. Gross sales - 銷售額

2. Net profit margin - 凈利潤率

3. Marginal profit - 邊際利潤

4. Gross profit - 毛利潤

5. Marginal cost - 邊際成本

6. Gross profit margin - 毛利率

7. Marginal revenue - 邊際收入

8. Marginal utility - 邊際效用

9. Gross earnings - 總收益

10. Marginal cost analysis - 邊際成本分析

以上這些單詞都與gross margin這個詞有直接或間接的關系，它們在商業和經濟領域中有著廣泛的應用。

gross margin常用短語：

1. gross margin rate

2. improve gross margin

3. lower gross margin

4. gross margin expansion

5. gross margin improvement

6. gross margin potential

7. gross margin erosion

雙語例句：

1. The company"s gross margin rate has been steadily increasing over the past few years.

2. We need to explore ways to improve our gross margin by reducing costs.

3. The decrease in gross margin is mainly due to the rising cost of raw materials.

4. The company"s gross margin expansion strategy is paying off as sales continue to grow.

5. We need to focus on improving our product quality to maintain our high gross margin.

6. The potential for further gross margin improvement is limited due to fierce competition in the market.

7. Gross margin erosion is a serious problem that needs to be addressed immediately.

英文小作文：

Gross Margin and Profitability

Gross margin is a key metric that measures a company"s profitability by comparing revenue with costs. A high gross margin indicates that a company is generating profits from its operations, while a low gross margin may indicate that the company is facing challenges in its operations or pricing strategy.

In order to improve a company"s gross margin, it is necessary to analyze its cost structure and identify areas for cost reduction or revenue enhancement. For example, the company may need to review its production processes, procurement strategies, and pricing policies to identify opportunities for cost savings or revenue growth. In addition, the company may need to invest in new technologies or equipment to improve production efficiency and reduce costs.

By analyzing gross margin and other financial metrics, companies can better understand their business performance and make informed decisions about their operations and investments. This helps them to stay competitive in the market and achieve their long-term goals.