{{會計結算|中文}}
- 净营收（或净销售) = 营业收入（或毛销售) - (顧客折扣 + 退回 + 折讓)
- 毛利润 = 净营收（或净销售) - 營業成本（或销售成本）
- 营业利润 = 毛利润 - 營業費用
- 息稅前利潤 = 营业利润 + 营业外利润（即營業外收入 - 營業外支出）
- 纯利 = 息稅前利潤 - 利息支出 - 稅 = 税前利润 - 稅
- 即：
- 纯利 = 净营收 - 營業成本 - 營業費用 + 营业外利润 - 利息支出 - 稅
{{會計結算|英文}}
- Net sales
= Gross sales
– (Customer Discounts, Returns, Allowances)
- Gross profit
= Net sales
– Cost of goods sold
- Operating Profit
= Gross Profit
– Operating expenses
- EBIT
= Operating Profit + (Non-operating revenue
– Non-operating expenses)
- Net income
= EBIT – taxes – interest
- Net income
= Net sales
– Cost of goods sold
– Operating expenses
+ (Non-operating revenue
– Non-operating expenses) – taxes – interest
