由于net income 出现企业利润表的底部，所以也称为“bottom line profit”，它表示了企业非常关心的利润。
由于net income 出现企业利润表的底部，所以也称为“bottom line profit”，它表示了企业非常关心的利润。
This may include the cost of raw materials, transportation, labour etc. that go into getting the product ready for sale. The gross income therefore represents the surplus of revenues above COGS. 💡It is important to note that a business also incurs other costs besides those used directly in ...
Gross profit is revenue minus cost of goods sold (COGS). It's used to assess how well a company manages its production and labor costs. Net income, meanwhile, is a company’s actual profit or what it is left with after all expenses are subtracted from revenue. Key Takeaways Gross profit...
The formula to calculate net income subtracts the income tax expense from pre-tax income (EBT). The net income (“the bottom line”) can be conceptualized as the remaining accounting profit once operating costs, such as COGS and SG&A, and non-operating costs, like interest and taxes, are ...
一家公司的利潤被稱爲淨利潤(net income或net profit)。由于淨利潤一項位于利潤表的底部,因此也被稱爲bottom line,反映的是核算所有現金流(無論正負)後總的剩餘所得。換句話說,收入在核算所有所得(income)、費用和成本後得到的就是淨利潤。 如果從營業利潤算起,其他扣除項目還有負債費用,比如說貸款利息,以及稅金...
Net income, also known as the bottom line, is just as its name implies. It is the remaining income—or revenues—after deducting expenses, taxes, and costs of goods sold (COGS). Operating cash flow (OCF) is the amount of cash generated from operations, and is calculated by subtra...
Multi-step income statement In businesses using a multi step income statement, gross profit less cost of goods sold (COGS) is calculated, with a financial statement subtotal line of gross profit before operating expenses are subtracted. Ways to Categorize Business Expenses Categorized operating expen...
Net income is the amount of accounting profit a company has left over after paying off all its expenses. It is found by takingsales revenueand subtractingCOGS,SG&A, depreciation and amortization,interest expense, taxes, and any other expenses. ...
Gross income – also referred to as gross profit or gross margin – refers to the total amount of income that your business has generated over a specific period (i.e. quarterly, annually, etc.), minus the cost of goods sold (COGS). All other expenses are included in the gross income ...