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什么是经营性净利润(经营性利润和净利润的区别)

【中文版】

经营性净利润是指企业通过销售产品或提供服务所获得的收入,减去经营过程中所发生的成本、费用、税金等支出后,所剩余的利润。这部分利润是企业经营成果的重要组成部分,也是投资者关注的重点之一。

经营性净利润的计算公式为:经营性净利润 = 营业收入 - 营业成本 - 期间费用 - 税金及附加。其中,营业收入是企业销售产品或提供服务的收入;营业成本是企业为生产产品或提供服务所支出的成本;期间费用包括管理费用、销售费用、财务费用等;税金及附加是企业应缴纳的各项税款及附加。

经营性净利润反映了企业实际赚取的利润,是衡量企业盈利能力的重要指标之一。投资者可以通过分析经营性净利润的变化趋势和构成,来判断企业的盈利能力和投资价值。同时,经营性净利润也是企业进行利润分配和规划的重要依据。

【英文版】

Operating net profit refers to the profit remaining after subtracting the costs, expenses, taxes, and other expenditures incurred in the production and management process from the income obtained from selling products or providing services. This part of the profit is an important component of the enterprise's operating results and is also one of the focuses that investors pay attention to.

The calculation formula of operating net profit is: operating net profit = operating revenue - operating cost - period expenses - taxes and additional charges. Among them, operating revenue is the income obtained from selling products or providing services; operating cost is the cost incurred in the production and management process; period expenses include management expenses, sales expenses, financial expenses, etc.; taxes and additional charges are various taxes and additional charges that the enterprise should pay.

Operating net profit reflects the actual profit earned by the enterprise and is one of the important indicators to measure the profitability of the enterprise. Investors can analyze the changing trends and composition of operating net profit to judge the enterprise's profitability and investment value. At the same time, operating net profit is also an important basis for enterprise profit distribution and planning.

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