净利润等于什么？

中文版

净利润是企业经营活动中所获得的收入减去所有相关成本和费用后所剩余的利润。简单来说，净利润等于营业收入减去营业成本、税金及附加、期间费用（如管理费用、销售费用、财务费用等）以及所得税后的金额。营业收入是企业通过销售商品、提供劳务等方式所获得的收入，而营业成本则是与这些收入直接相关的成本，如原材料、工资等。税金及附加包括企业应缴纳的各种税费和其他附加费用，期间费用则反映了企业在日常运营中产生的各种间接费用。所得税是企业按照国家规定缴纳的税款。

净利润是企业盈利能力的重要指标之一，它反映了企业在扣除所有成本和费用后实际获得的收益。净利润的高低不仅受到企业经营管理水平的影响，还受到市场环境、行业竞争、政策变化等多种因素的影响。因此，企业在经营活动中应注重提高净利润，通过优化经营管理、降低成本、拓展市场等方式，实现可持续发展。

英文版

What Equals Net Profit?

Net profit refers to the remaining profit after deducting all relevant costs and expenses from the revenue earned through the company's operational activities. In simple terms, net profit equals the amount remaining after subtracting operating costs, taxes and surcharges, period expenses (such as administrative expenses, selling expenses, financial expenses, etc.), and income tax from operating revenue. Operating revenue is the income earned by the company through selling goods, providing services, etc., while operating costs refer to the costs directly related to these revenues, such as raw materials, salaries, etc. Taxes and surcharges include various taxes and additional fees that the company is required to pay, and period expenses reflect the various indirect expenses incurred by the company in its daily operations. Income tax is the tax paid by the company in accordance with national regulations.

Net profit is one of the key indicators of a company's profitability, reflecting the actual earnings obtained by the company after deducting all costs and expenses. The level of net profit is not only influenced by the company's management level but also affected by various factors such as market environment, industry competition, policy changes, and more. Therefore, companies should focus on improving net profit during their operational activities, achieving sustainable development through optimized management, cost reduction, market expansion, and other means.