5. Operating Income(营业利润) 6. Non-operating Income(营业外收入) 7. Non-operating Expenses(营业外支出) 8. Profit Before Tax(税前利润) 9. Income Tax Expense(所得税费用) 10. Net Profit(净利润) The profit and loss statement (also known as the income statement or income and expense statem...
营业利润operating income-利息费用interest expenses=所得税前收入income before income tax 所得税前收入income before income tax-税务费用tax expenses=净收入net income 最后一行如果数字是正,就是净收入net income,如果是负,就是净亏损net loss。 和资产负债表balance sheet的关系 开始时间点的留存收益retained earni...
before deducting interest expense and taxContribution margin = gross profit = revenue - cost of goods soldProfit usually means net income, operating income less interest and taxrevenue -expenses=incomeoperating income 为income里的一部分1、主营业务收入（revenue)一般指主营业务收入，一般...
Income tax payable is calculated using generally accepted accounting principles (GAAP), using the current tax rates in the jurisdictions where the organization is subject to tax. Businesses operating in the United States are subject to federal, state, and local tax laws. They must also follow the...
4.1.4 Depreciation 折旧 4.1.5 Wage,Sales commission 员工工资、提成 4.2 General Administrative Expense 总务/行政费用(针对大企业) 4.2.1 Rent 房租 4.2.2 Wage 管理层工资 4.2.3 Utilities 水、电、煤、气 费用 Non-operation Expense 非经营性费用 5.1 Interest Expense 利息费用 5.2 Income Tax Expense分类...
解析 sales就是利润表第一行的Gross revenue 然后减cost of sales,加other income 减 depreciation 减operating expenses 得到的operating income (一般也就是EBIT) 然后减interest expense 减income tax 最后得到利润表底数 就是net income.结果一 题目 sales,operating income和net income怎么区分啊 答案 sales就是...
NOI是营运净收入公司的营运收入减所得税及少数权益；EBIT一般指息税前利润。 营运净收入（NOI）+来自金融活动的净收入=整个公司的息税前利润（EBIT），两者为相辅相成的关系。 拓展资料： EBIT，全称Earnings Before Interest and Tax，即息税前利润，从字面意思可知是扣除利息、所得税之前的利润。 息...
Thank you for reading CFI’s guide to Operating Income. If you’re interested in advancing your career in corporate finance, these CFI articles will help you on your way: Profit Before Tax (PBT) Contribution Margin EBITDA Margin Operating Income Template ...
Summary Income taxes are an expenses incurred in operating most businesses, and as such are to be reflected in the entity's operating results. The recognition of income tax is based on the liability method. The liability method is statement of financial position鈥搊riented to understand the ...
For financial statements, the variation in the accounting rules and reasons for determining tax expense and tax liabilities can create different amounts on income statements and balance sheets. 对于财务报表而言,会计规则的变化与确定所得税费用和负债的原因可能会导致利润表和资产负债表列示的金额不同。