营业利润等于什么？

中文版

营业利润是企业经营活动中所获得的收入扣除相关成本和费用后所剩余的利润。简单来说，营业利润等于营业收入减去营业成本、税金及附加，再加上其他业务收入后的净额。营业收入指的是企业正常经营活动中所获得的收入，如销售商品、提供劳务等。营业成本则是指与营业收入直接相关的成本，如原材料、人工等费用。税金及附加则是指企业应缴纳的税费和其他附加费用。其他业务收入则是指企业除主营业务外的其他收入，如投资收益、资产处置收益等。

营业利润是企业盈利能力的重要指标之一，反映了企业在正常经营活动中所获得的利润水平。营业利润的高低不仅与企业的经营管理水平有关，还受到市场环境、行业竞争、成本控制等多种因素的影响。因此，企业在经营活动中应注重提高营业利润，通过优化经营管理、降低成本、拓展市场等方式，实现可持续发展。

英文版

What Equals Operating Profit?

Operating profit refers to the remaining profit after deducting relevant costs and expenses from the revenue earned through the company's operational activities. In simple terms, operating profit equals net revenue minus operating costs, taxes, and surcharges, plus other business income. Operating revenue represents the income earned from the company's normal operational activities, such as selling goods and providing services. Operating costs refer to the costs directly related to operating revenue, such as raw materials and labor expenses. Taxes and surcharges refer to the taxes and additional fees that the company is required to pay. Other business income refers to income earned by the company apart from its main business, such as investment income and asset disposal income.

Operating profit is one of the key indicators of a company's profitability, reflecting the level of profits earned through normal operational activities. The level of operating profit is not only related to the company's management level but also influenced by various factors such as market environment, industry competition, and cost control. Therefore, companies should focus on improving operating profit during their operational activities, achieving sustainable development through optimized management, cost reduction, market expansion, and other means.