{{會計結算|中文}}
- 净销售 = 毛销售 (营业额) - (顾客折扣 + 退回 + 折让)
- 毛利润 = 净销售 - 销售成本 = 营业收入 - 营业成本
- 营业利润 = 毛利润 - 营业费用
- 息税前利润 = 营业利润 + (营业外收入 - 营业外支出)
- 纯利 = 息税前利润 - 利息支出 - 税 = 税前利润 - 税
- 纯利 = 净销售 - 销售成本 - 营业费用 + 营业外利润 - 利息支出 - 税
{{會計結算|英文}}
- Net sales
= Gross sales
– (Customer Discounts, Returns, Allowances)
- Gross profit
= Net sales
– Cost of goods sold
- Operating Profit
= Gross Profit
– Operating expenses
- EBIT
= Operating Profit + (Non-operating revenue
– Non-operating expenses)
- Net income
= EBIT – taxes – interest
- Net income
= Net sales
– Cost of goods sold
– Operating expenses
+ (Non-operating revenue
– Non-operating expenses) – taxes – interest
