【中文版】

什么是毛利？

毛利是企业在一定时期内营业销售所得的收入净额与相关的成本之间的差额。它是企业利润的主要来源，也是企业扩大再生产和改善人民物质文化生活的重要资金来源。

具体来说，毛利的计算公式是：毛利 = 营业收入 - 营业成本。其中，营业收入是指企业在销售商品和提供劳务过程中所获得的收入总和，而营业成本则是指企业在购买原材料、生产设备、劳动力等方面的投入。

毛利的高低可以反映企业对于成本控制和销售收入的把握程度。如果企业的毛利较高，说明企业在成本控制方面做得较好，同时销售收入也较高；如果毛利较低，则说明企业在成本控制和销售收入方面都存在一定的问题。

此外，毛利还是企业进行财务分析和决策的重要依据。通过对毛利的分析，企业可以了解自身的盈利能力、经营状况以及市场地位等方面的信息，从而为制定经营策略和投资决策提供指导。

总之，毛利是企业经营过程中一个重要的经济指标，它不仅反映了企业的盈利能力，还为企业未来的发展提供了重要的资金支持和信息依据。

【英文版】

What is gross profit?

Gross profit refers to the difference between the net sales revenue and the relevant cost in a certain period of time. It is the main source of corporate profits and an important source of funds for corporate expansion, reproduction and improving people's material and cultural life.

Specifically, the calculation formula of gross profit is: Gross profit = Net operating income - Operating cost. Among them, the net operating income refers to the total income obtained by the enterprise in the process of selling goods and providing services, while the operating cost refers to the investment in raw materials, production equipment, labor and other aspects.

The level of gross profit can reflect the enterprise's control over cost control and sales revenue. If the gross profit of the enterprise is high, it indicates that the enterprise has done a good job in cost control and sales revenue is also high; if the gross profit is low, it means that the enterprise has problems in both cost control and sales revenue.

In addition, gross profit is also an important basis for companies to conduct financial analysis and decision-making. Through analyzing gross profit, companies can understand their own information such as profitability, operating conditions and market position, so as to provide guidance for formulating business strategies and making investment decisions.

In summary, gross profit is an important economic indicator in the process of enterprise management. It not only reflects the enterprise's profitability, but also provides important funds support and information basis for the future development of the enterprise.