中文版

营业收入怎么算？解析企业盈利核心指标

营业收入是衡量企业经营状况和盈利能力的重要指标之一。那么，营业收入怎么算呢？本文将为您详细解析这一核心指标。

首先，我们需要明确营业收入的定义。营业收入是指企业在一定时期内通过销售商品、提供劳务等主要经营活动所获得的收入总额。简单来说，就是企业日常经营活动中所获得的收入。

要计算营业收入，首先需要确定企业的主要经营活动。这些活动包括销售商品、提供劳务等，企业根据这些活动产生的收入进行累加。在累加过程中，需要遵循会计准则和规定，确保收入的准确性和合规性。

除了主要经营活动产生的收入外，企业还可能存在其他收入，如投资收益、营业外收入等。这些收入虽然不属于主要经营活动范畴，但同样需要计入营业收入总额中。

在计算营业收入时，还需注意一些特殊情况的处理。例如，折扣、退货、坏账等因素都会对营业收入产生影响，需要在计算时进行相应调整。

最后，需要强调的是，营业收入只是衡量企业经营状况的一个方面，还需要结合其他财务指标进行综合评估。同时，企业在追求营业收入增长的过程中，也应注重提高盈利能力和风险控制水平。

英文版

How to Calculate Operating Revenue? Analyzing the Core Indicator of Enterprise Profitability

Operating revenue is one of the critical indicators for measuring an enterprise's business performance and profitability. But how do we calculate operating revenue? This article will provide a detailed analysis of this core metric.

Firstly, it's essential to clarify the definition of operating revenue. Operating revenue refers to the total income obtained by an enterprise through its primary business activities, such as selling goods and providing services, within a specific period. Simply put, it's the income generated from the enterprise's daily operational activities.

To calculate operating revenue, we first need to identify the enterprise's primary business activities. These activities include selling goods, providing services, etc., and the enterprise accumulates the income generated from these activities. In the accumulation process, it's necessary to follow accounting standards and regulations to ensure the accuracy and compliance of the income.

Apart from the income generated from primary business activities, an enterprise may also have other sources of income, such as investment income and non-operating income. Although these incomes do not fall within the scope of primary business activities, they still need to be included in the total operating revenue.

When calculating operating revenue, special circumstances also need to be taken into account. For instance, discounts, returns, bad debts, and other factors can affect operating revenue and require corresponding adjustments during the calculation.

Finally, it's worth emphasizing that operating revenue is just one aspect of measuring an enterprise's business performance. It's necessary to combine it with other financial indicators for a comprehensive assessment. Meanwhile, while pursuing the growth of operating revenue, enterprises should also focus on improving profitability and risk control levels.