会计收益和利润
我在很多的书上看到两者相同,而还有很多的书上表明不同,到底会计收益(income)和利润(profit)是否相同?如果不相同,它们的定义分别是什么?会计收益到底只指收入没有成本呢,还是等于利润,区别仅仅包含所得税呢?两者的关系是什么?是相等包括还是没有联系.最好可以举个例子和结合利润表进行说明.谢谢.
参考答案:我是学国际会计的
课本是英文版的会计学
Sales-Cost of Merchandise Sold = Gross Profit
销售收入-商品销售成本=毛利
Gross Profit-Operating Expenses = Net Income
毛利-经营费用=净利润
对于服务企业(Service Business)
Net income=Fees earned-Operating expenses
净利润=服务收入-经营费用
对于商业企业(Merchandise Business)
Net Income=Sales-Cost of Merchandise Sold-Operating Expenses
净利润=销售收入-销售成本-经营费用
The operating expenses incurred in providing the services are subtracted from the fees earned to arrive at net income.
服务收入扣减为取得服务收入发生的经营费用后就是净利润.
The cost of merchandise sold is subtracted from sales to arrive at gross profit. This amount is calles gross pross profit because it is the profit before deducting oprted as a current asset on the balance sheet.
从销售收入中扣减商品销售成本可以得到毛利,之所以称其为毛利是因为它是在扣减经营费用之前的利润.