凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率=凈利潤(rùn)/凈營(yíng)運(yùn)資產(chǎn)，當(dāng)經(jīng)營(yíng)資產(chǎn)銷售百分比升高，說(shuō)明資產(chǎn)增加，收入減少，那么凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率就會(huì)降低。經(jīng)營(yíng)負(fù)債銷售百分比升高，說(shuō)明負(fù)債增加，收入減少，那么經(jīng)營(yíng)負(fù)債銷售百分比=經(jīng)營(yíng)負(fù)債/收入也會(huì)降低。