| 词条 | Gross profit |
| 释义 |
In accounting, gross profit, gross margin, sales profit, or credit sales is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments. This is different from operating profit (earnings before interest and taxes). Gross margin is the term normally used in the U.S.,[1] while gross profit is the more common usage in the UK and Australia. The various deductions (and their corresponding metrics) leading from net sales to net income are as follows: Net sales = gross sales – (customer discounts + returns + allowances) Gross profit = net sales – cost of goods sold Gross profit percentage = [(net sales – cost of goods sold)/net sales] × 100%. Operating profit = gross profit – total operating expenses Net income (or net profit) = operating profit – taxes – interest (Note: Cost of goods sold is calculated differently for a merchandising business than for a manufacturer.) See also
References1. ^{{cite book|last=Horngren|first=Charles|author-link=Charles Thomas Horngren|title=Accounting, 9th Edition|date=2011|publisher=Prentice Hall|location=Upper Saddle River, New Jersey 07458|isbn=0132569051}} هامش الربح 3 : Corporate finance|Management accounting|Profit |
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