【中文版】

毛利润是指企业销售收入与生产成本之间的差额，它反映了企业在生产过程中的盈利能力。毛利润是衡量企业盈利水平的重要指标之一，它不仅关系到企业的经营成果，还反映了企业的市场竞争力。

毛利润的计算公式为：毛利润 = 销售收入 - 直接成本。其中，销售收入是指企业销售产品或提供服务所获得的收入；直接成本是指企业在生产过程中所支出的直接费用，如材料成本、人工成本等。

毛利润的重要性在于，它可以帮助企业了解其生产过程中的盈利能力，从而更好地规划和控制生产成本。同时，毛利润也是企业进行利润分配和规划的重要依据。一般来说，企业会通过降低生产成本、提高产品质量和扩大市场份额等措施来提高毛利润水平，以实现企业的长期发展目标。

【英文版】

Gross profit refers to the difference between a company's sales revenue and production costs, which reflects the company's profitability during the production process. Gross profit is one of the important indicators to measure a company's profit level, which not only relates to the company's business results, but also reflects the company's market competitiveness.

The calculation formula of gross profit is: gross profit = sales revenue - direct costs. Among them, sales revenue refers to the income obtained from selling products or providing services; direct costs refer to the direct expenses incurred in the production process, such as material costs, labor costs, etc.

The importance of gross profit lies in that it can help companies understand their profitability in the production process, so as to better plan and control production costs. At the same time, gross profit is also an important basis for companies to carry out profit distribution and planning. Generally, companies will take measures such as reducing production costs, improving product quality and expanding market share to increase gross profit levels in order to achieve long-term development goals.