{{會計結算|中文}}
- 營業收入淨額（或銷貨淨額) = 營業收入（或銷貨收入) - (顧客折扣 + 退回 + 折讓)
- 營業毛利 = 營業收入淨額（或銷貨淨額) - 營業成本（或銷貨成本）
- 營業利益 = 營業毛利 - 營業費用
- 息稅前利潤 = 營業利益 + 營業外收益（即營業外收入 - 營業外支出）
- 淨利 = 息稅前利潤 - 利息支出 - 稅 = 稅前盈餘 - 稅
- 即：
- 淨利 = 營業收入淨額 - 營業成本 - 營業費用 + 營業外損益 - 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
