{"id":402110,"date":"2021-10-22T00:28:19","date_gmt":"2021-10-22T07:28:19","guid":{"rendered":"https:\/\/nai500.com\/blog\/2021\/10\/%e6%af%9b%e5%88%a9%e6%b6%a6gross-profit-%e8%90%a5%e4%b8%9a%e5%88%a9%e6%b6%a6operating-profit-%e5%87%80%e5%88%a9%e6%b6%a6net-income\/"},"modified":"2021-11-17T15:05:05","modified_gmt":"2021-11-17T23:05:05","slug":"%e6%af%9b%e5%88%a9%e6%bd%a4gross-profit-%e7%87%9f%e6%a5%ad%e5%88%a9%e6%bd%a4operating-profit-%e6%b7%a8%e5%88%a9%e6%bd%a4net-income","status":"publish","type":"post","link":"https:\/\/nai500.com\/zh-hant\/blog\/2021\/10\/%e6%af%9b%e5%88%a9%e6%bd%a4gross-profit-%e7%87%9f%e6%a5%ad%e5%88%a9%e6%bd%a4operating-profit-%e6%b7%a8%e5%88%a9%e6%bd%a4net-income\/","title":{"rendered":"\u8b80\u8ca1\u5831\uff1a\u6bdb\u5229\u6f64\uff08gross profit\uff09\u3001\u71df\u696d\u5229\u6f64\uff08operating profit\uff09\u548c\u6de8\u5229\u6f64\uff08net income\uff09\u7684\u5f02\u540c\u9ede\u662f\u4ec0\u9ebd\uff1f"},"content":{"rendered":"

\u6211\u5011\u95b1\u8b80\u5317\u7f8e\u4e0a\u5e02\u516c\u53f8\u7684\u8ca1\u5831\u6642\uff0c\u80af\u5b9a\u90fd\u78b0\u5230\u904e\u6bdb\u5229\u6f64\uff08gross profit<\/a>\uff09\u3001\u71df\u696d\u5229\u6f64\uff08operating profit<\/a>\uff09\u548c\u6de8\u5229\u6f64\uff08net income<\/a>\uff09\u3002\u90193\u500b\u8ca1\u52d9\u6307\u6a19\u51fa\u73fe\u5728\u516c\u53f8\u7684\u5229\u6f64\u8868\u7576\u4e2d\uff0c\u6309\u7167\u5b83\u5011\u5728\u5831\u8868\u4e2d\u7684\u4e0a\u4e0b\u6b21\u5e8f\uff0c\u6211\u5011\u57fa\u672c\u53ef\u4ee5\u5224\u65b7\u4e09\u8005\u4e4b\u9593\u7684\u5927\u81f4\u95dc\u4fc2\u4ee5\u53ca\u91cd\u8981\u6027\u3002<\/p>\n

\u5229\u6f64\u8868\u7684\u7b2c\u4e00\u689d\u79d1\u76ee\u662f\u6536\u5165\uff08revenue\uff09\uff0c\u56e0\u7232\u5728\u5831\u8868\u7684\u7b2c\u4e00\u5217\uff0c\u56e0\u6b64\u5728\u82f1\u6587\u4e2d\u7d93\u5e38\u88ab\u8aaa\u6210\u662ftop line\u3002\u6240\u8b02\u6536\u5165\uff0c\u6307\u7684\u662f\u4e00\u5bb6\u516c\u53f8\u92b7\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u7523\u751f\u7684\u7e3d\u7684\u6240\u5f97\u3002\u5f9e\u9019\u88cf\u51fa\u767c\uff0c\u901a\u904e\u589e\u51cf\u5404\u9805\u8cbb\u7528\u53ca\u5176\u4ed6\u6536\u5165\u6d41\uff0c\u6211\u5011\u5c31\u53ef\u4ee5\u8a08\u7b97\u51fa\u4ee5\u4e0a\u5404\u500b\u4e0d\u540c\u5c64\u6b21\u7684\u5229\u6f64\u6307\u6a19\u3002<\/p>\n

\u6bdb\u5229\u6f64\uff08gross profit\uff09<\/h2>\n

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\"\"<\/p>\n

\u71df\u696d\u5229\u6f64\uff08operating profit\uff09<\/h2>\n

\u63a5\u4e0b\u4f86\u5c31\u662f\u71df\u696d\u5229\u6f64\u3002\u71df\u696d\u5229\u6f64\u4f86\u81ea\u4e8e\u6bdb\u5229\u6f64\uff0c\u53cd\u6620\u7684\u662f\u6263\u9664\u6240\u6709\u71df\u5546\u6210\u672c\u5f8c\u7684\u5269\u9918\u6240\u5f97\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u9664\u4e86COGS\uff0c\u5176\u4ed6\u6263\u9664\u9805\u9084\u6709\u56fa\u5b9a\u6210\u672c\u7684\u8cbb\u7528\uff0c\u6bd4\u5982\u8aaa\u79df\u91d1\u548c\u4fdd\u96aa\uff0c\u53ef\u8b8a\u8cbb\u7528\uff0c\u6bd4\u5982\u8aaa\u8ca8\u904b\u8cbb\u3001\u5de5\u8cc7\u548c\u6c34\u96fb\uff0c\u4ee5\u53ca\u8cc7\u7523\u7684\u6524\u92b7\u548c\u6298\u820a\u3002\u7dad\u6301\u4f01\u696d\u904b\u884c\u5fc5\u9700\u7684\u6240\u6709\u9019\u4e9b\u8cbb\u7528\u90fd\u5fc5\u9808\u5305\u542b\u5728\u5167\u3002\u71df\u696d\u5229\u6f64\u7684\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n

\"\"<\/p>\n

\u6b64\u5916\uff0c\u8ddf\u6bdb\u5229\u6f64\u4e00\u6a23\uff0c\u71df\u696d\u5229\u6f64\u4e5f\u4e0d\u5305\u542b\u50b5\u52d9\u7684\u5229\u606f\uff0c\u7a05\u8cbb\u6216\u6295\u8cc7\u6536\u76ca\uff0c\u53cd\u6620\u7684\u662f\u4e00\u5bb6\u516c\u53f8\u7684\u7d93\u71df\u76c8\u5229\u80fd\u529b\u3002\u71df\u696d\u5229\u6f64\u4e5f\u88ab\u7a31\u7232\u7a05\u606f\u524d\u5229\u6f64\uff08EBIT\uff09\uff0c\u4f46\u5f8c\u8005\u5305\u542b\u975e\u7d93\u71df\u6027\u6536\u5165\u3002\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u6c92\u6709\u975e\u7d93\u71df\u6027\u6536\u5165\uff0cEBIT\u548c\u71df\u696d\u5229\u6f64\u7684\u6578\u5b57\u5c31\u662f\u7b49\u540c\u7684\u3002<\/p>\n

\u6de8\u5229\u6f64\uff08net income\uff09<\/h2>\n

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\u5982\u679c\u5f9e\u71df\u696d\u5229\u6f64\u7b97\u8d77\uff0c\u5176\u4ed6\u6263\u9664\u9805\u76ee\u9084\u6709\u8ca0\u50b5\u8cbb\u7528\uff0c\u6bd4\u5982\u8aaa\u8cb8\u6b3e\u5229\u606f\uff0c\u4ee5\u53ca\u7a05\u91d1\uff0c\u4e00\u6b21\u6027\u975e\u5e38\u898f\u8cbb\u7528\uff0c\u6bd4\u5982\u8aaa\u8a34\u8a1f\u8cbb\u6216\u8a2d\u5099\u91c7\u8cfc\u8cbb\u3002\u589e\u52a0\u9805\u76ee\u5305\u62ec\u975e\u4e3b\u71df\u696d\u52d9\uff08secondary operations\uff09\u6216\u6295\u8cc7\u7523\u751f\u7684\u5168\u90e8\u6240\u5f97\uff0c\u4ee5\u53ca\u4e00\u6b21\u6027\u4ed8\u6b3e\uff0c\u6bd4\u5982\u8aaa\u8cc7\u7523\u51fa\u552e\u6240\u5f97\u3002<\/p>\n

\u6de8\u5229\u6f64\u7121\u7591\u662f\u6700\u91cd\u8981\u7684\u8ca1\u52d9\u6307\u6a19\uff0c\u53cd\u6620\u7684\u662f\u4e00\u5bb6\u516c\u53f8\u7232\u6240\u6709\u8005\u4ee5\u53ca\u80a1\u6771\u5275\u9020\u5229\u6f64\u7684\u80fd\u529b\u3002<\/p>\n

\u6bdb\u5229\u6f64\u3001\u71df\u696d\u5229\u6f64\u548c\u6de8\u5229\u6f64\u5be6\u4f8b<\/h2>\n

\u4e0b\u9762\u9019\u5f35\u6a23\u8868\u5c55\u793a\u4e86\u6bdb\u5229\u6f64\u3001\u71df\u696d\u5229\u6f64\u548c\u6de8\u5229\u6f64\u4e4b\u9593\u7684\u5dee\u5f02\u4ee5\u53ca\u5728\u5229\u6f64\u8868\u7576\u4e2d\u6240\u8655\u7684\u4f4d\u7f6e\u3002<\/p>\n

    \n
  • \u516c\u53f8\u5b63\u5ea6\u6bdb\u5229\u6f64$300\u842c\uff0c\u5c31\u662f\u6536\u5165\u7684$500\u842c\u51cf\u53bb$200\u842c\u7684COGS\u3002<\/li>\n
  • \u71df\u696d\u5229\u6f64$220\u842c\uff0c\u5c31\u662f\u6bdb\u5229\u6f64\u7684$300\u842c\u51cf\u53bb$100\u842c\u7684\u71df\u696d\u8cbb\u7528\uff08\u8868\u4e2d\u7684\u7e3d\u8cbb\u7528total expenses\uff09\uff0c\u4f46\u8981\u52a0\u4e0a$20\u842c\u7684\u5229\u606f\u8cbb\u7528\u3002<\/li>\n
  • \u6de8\u5229\u6f64$150\u842c\uff0c\u4e5f\u5c31\u662f\u7a05\u524d\u5229\u6f64\u7684$200\u842c\u51cf\u53bb$50\u842c\u7684\u7a05\uff0c\u6216\u8005\u662f\u71df\u696d\u5229\u6f64\uff08\u7a05\u606f\u524d\u5229\u6f64\uff09\u7684$220\u842c\u51cf\u53bb$50\u842c\u7684\u7a05\u4ee5\u53ca$20\u842c\u7684\u5229\u606f\u3002<\/li>\n<\/ul>\n

    \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

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