Profit Sharing Ratio

Step 1: Definition of profitability ratios.
Profitability ratios are used to assess a company's ability to generate profit relative to its revenue, assets, or equity. Examples include Gross Profit Ratio, Net Profit Ratio, and Operating Ratio.
Step 2: The current ratio.
The Current Ratio is a liquidity ratio that measures a company's ability to pay short-term obligations and is not related to profitability.
Step 3: Conclusion.
Thus, the correct answer is (D) Current ratio. Final Answer:

Step 1: Define superprofit.
Superprofit refers to the excess of actual profit over normal profit, where normal profit is the return on investment that justifies the use of resources in a business.
Step 2: Concept of abnormal profit.
Abnormal profit refers to the extra profit earned over and above normal profit, but it is not the same as superprofit, which is calculated after considering the average profit.
Step 3: Conclusion.
Thus, the correct answer is (A) Superprofit. Final Answer: