楼主: wfkaka
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[注册会计师CPA] 求大神解答net income 、net sales、net revenue和net profit区别? [推广有奖]

11
Lola2013 发表于 2015-10-24 00:58:07
多谢各位大神!受教了

12
圭亚那再待一年 发表于 2016-5-17 12:09:52
wowchinawm 发表于 2015-2-18 02:46
1. Net Sales 和 Net Revenue通用,定义为 Sales-Allowance for Uncollectibles

2. Net Income 定义为 A ...
感谢 ~

13
点点滴滴R 发表于 2016-10-10 01:55:39
Net sales=sales revenue-sales return and allowance-sales discount
gross profit =net sales-cost of goods sold
net income 是利润表的bottom line
net income=gross profit -operating expense +other revenue and gains-other expense and losses-tax expense

查过美国的教科书是责这么写的

14
余进信 发表于 2018-7-9 10:36:36
维基百科的几个公式讲得挺清楚了:
Net sales = gross sales – (customer discounts, returns, and allowances)
Gross profit = net sales – cost of goods sold
Operating profit = gross profit – total operating expenses
Net profit = operating profit – taxes – interest
Net profit = net sales – cost of goods sold – operating expense – taxes – interest
https://en.wikipedia.org/wiki/Revenue

15
一棵树crystal 发表于 2018-12-24 15:16:22
daoming 发表于 2015-2-9 08:07
我的意见跟楼上两层不一样,net income = net profit = net earnings 是一样的。但是net sales, 我觉得是 s ...
对的 前面两层写的,是错的。新浪的年报gross profit= net revenue-cost of revnues

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