要分析可口可乐公司的利润表,因为中国美国会计不一样,凌乱了。求大神帮忙。
摘自可口可乐总利润表,
net operating revenue- cost of goods sold =gross profit。然后-selling,general and administrative expenses-other operatingcharges= operating income
operating income-interest income-interest expense-equity income(loss)-other income(loss)等于 income before income taxes。
到这我基本都懂,结果,老师的有一要求是计算 operating profit margin ,中文营业利润率我懂,是等于operating income嘛?还是等于 income before income taxes?还是要重新计算?
个人觉得就是等于operating income,结果同学跟我说 operating profit=gross profit-operating expense,不就意味着要根据利润表重新计算operating expense,如果真的是这样,我傻傻地搞不清利润表里的哪些cost算operating expense了。。。。
还有 income before income taxes等于earnings before income taxes嘛?