毛利(Gross profit/Gross margin):营业收入减去营业成本后的剩余收入。 营业费用(Selling, general and administrative expenses (SG&A)):企业为销售商品或服务而发生的费用,如销售费用 (Selling expenses) 、管理费用(Administrative expenses)等。 营业利润(Operating profit):...
income一般指的是revenue-expense,但是这个词也没法单独解释。比如 income before tax就是所有revenue减去expenses; 而net income是income before tax- tax;当然还有comprehensive income 之类的,但估计题主是初学,以后会遇到的; Gain,Grover Chen 举的例子很贴切了,与之相对的loss;(变卖long term assets与Revenue是不...
Income tax expense:The amount of taxes owed during a specific period. To calculate your total expenses, simply add these categories together. How do I optimize my business revenue and expenses? To increase your net profit, increase your revenue while reducing expenses. While that sounds like a ...
operating budget- a budget for current expenses as distinct from financial transactions or permanent improvements Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc. Want to thank TFD for its existence?Tell a friend about us, add a link to this page...
accrual accounting(应计制会计,权责发生制会计), adjusting, closing an account(关账、结清账户), expenses(费用), general ledger(总账), income, journal(日记账), loss, matching, net assets(净资产=财富=所有者权益), period expenses(期间费用), recognition(确认), retained earnings(留存收益), revenues...
11.4 Net income (or net loss) Net income (or Net loss) = Revenues - Expenses + Gains – Losses *If expenses and losses exceed revenues and gains, the result is called net income. *If expenses and losses exceed revenues and gains, the difference is called net losses....
Net income is also used as a profitability measure of a company. The main advantage of net income over other profitability measures is that it indicates what amount of money a company can actually retain internally after accounting for all operating and non-operating revenues and expenses. At the...
Companies calculatenet incomeor earnings by subtracting the costs of doing business from total revenue. This includes factors likedepreciation, interest charges paid on loans, general and administrative costs, income taxes, and operating expenses such as rent, utilities, and payroll. A company's bott...
11.1.3Deductionsfromsalesrevenue＊Onsellers’book,salesdiscount,salesreturnsandallowancesaredeductedfromrevenuetoyieldnetsales.Theyarecontrarevenueaccountstothesalesaccount.＊Asalesdiscountisbasedontheinvoicepricelessreturnsandallowance.＊IFgoodsarereturned,thefirstentryisanincreaseinsalesreturnsandallowanceandadecrease...
Income is earnings left after all expenses and non-revenue, additional income are deducted. It's more commonly called net income because it's the net result after the deductions. There may be several line items subtracted from revenue to arrive at net income. Income can be broken up into ...