营业收入等于什么？

中文版

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。简单来说，营业收入等于企业销售商品或提供劳务所得到的价款总额，减去销售折扣、销售折让、销售退回等净额后的金额。营业收入是企业经营活动中最重要的经济指标之一，反映了企业销售商品和提供劳务的能力和市场竞争力。

营业收入的高低受到多种因素的影响，如市场需求、产品质量、价格水平、销售策略等。因此，企业在经营活动中应注重提高营业收入，通过优化产品结构、提高产品质量、加强市场营销等方式，增强市场竞争力，实现可持续发展。

同时，营业收入也是企业财务状况的重要指标之一。营业收入的稳定增长可以为企业带来稳定的现金流，为企业的长期发展提供坚实的财务基础。因此，企业应加强财务管理，规范会计核算，确保营业收入的真实性和准确性。

英文版

What Equals Operating Revenue?

Operating revenue refers to the income earned by a company through selling goods or providing services. In simple terms, operating revenue equals the total amount of money received for selling goods or providing services, minus any net amount resulting from sales discounts, allowances, and returns. Operating revenue is one of the most crucial economic indicators in a company's operational activities, reflecting its ability to sell goods and provide services as well as its market competitiveness.

The level of operating revenue is influenced by various factors such as market demand, product quality, price levels, and sales strategies. Therefore, in its operational activities, a company should focus on increasing operating revenue by optimizing its product mix, improving product quality, and strengthening marketing efforts to enhance market competitiveness and achieve sustainable development.

Moreover, operating revenue is also a crucial indicator of a company's financial health. Stable growth in operating revenue can generate a steady cash flow for the company, providing a solid financial foundation for its long-term development. Hence, companies should strengthen financial management, standardize accounting practices, and ensure the authenticity and accuracy of operating revenue.