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