3. Profit Before Tax: Profit before tax represents the profit earned by a company during a specific period before deducting all costs and expenses. It reflects the company's profitability from its operating activities and forms the basis for calculating tax liabilities. 4. Income Tax Expense: Inc...
毛利gross margin-经营费用operating expenses=营业利润operating income/profit。 利息费用interest expenses是指债务融资debt-financing的成本。如果有因为投资的来的利息收入,也要记到这里。 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-...
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...
1、主营业务收入（revenue)一般指主营业务收入，一般出现在利润表中（income statement)；2、收入（income )意思也是收入，但这个词很少单独使用，一般都是与其他词合在一起形成专有名词，income statement 利润表 taxable income 应税收入；3、营业利润(operating income)企业在某一会计期间的营业收入和为...
The cost for a business to continue operation and turn a profit is known as an expense. Some of these expenses may be written off on a tax return if they meet the IRS guidelines.企业继续经营并扭亏为盈的成本被称为费用。如果其中一些费用符合IRS准则，则可以在纳税申报单上予以核销。Primary ...
Thus, a deferred tax liability arises when there is a difference between the current income tax liability reported on an organization’s balance sheet and the income tax expense reported on its income statement.因此，公司资产负债表列示的当期所得税负债与利润表列示的所得税费用存在差异时，就会产生...
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...
Other (expense) / income 其他收入/(费用) Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税 Interest income 利息收入 ...
答案解析 查看更多优质解析 解答一 举报 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. 解析看不懂?免费查看同类题视频解析查看解答 ...
Operating income is not used in the EBIT calculation, but interest expense is included. Both interest and tax expenses are added back to net income because net income has those expenses deducted to arrive at net income. Is EBIT the Same As EBITDA?