1, gross profit
Gross profit? It is a deeply rooted concept in commercial and industrial enterprises and has become a custom, but it is also a customizable concept. There is no uniform and clear definition of profit interval. Introduction to gross profit generally refers to: gross profit = sales price-purchase price of raw materials-labor cost.
2. earnings before interest and tax
Earnings before interest and tax (EBIT) is the profit without deducting interest or income tax, that is, the pre-tax profit of the exchange without considering interest, which can also be called earnings before interest and tax. Earnings before interest and tax, as its name implies, refers to the profit before interest and income tax.
For example, the operating income of an enterprise is 200,000 yuan, and its total cost is 654,380,500 yuan, of which the interest expense when the financial expenses occur is 65,438,000,000 yuan, and the income tax rate is 25%. According to accounting practice, its net profit is (200,000-65,438+050,000) * (65,438+0-).
Let's look at the pre-tax profit first (this step is also included in accounting). The profit before tax is the total profit before tax, so the profit before tax in this example is (200,000-150,000) = 50,000, which is not earnings before interest and tax (only the profit before tax, because the total cost also includes interest).
3. Net profit
Net profit, also known as net profit, refers to the profit retained after the company pays income tax according to regulations. The calculation formula of net profit is: net profit = total profit-income tax expense. Net profit is an index to measure the operating conditions of an enterprise.
If the purchase price of a piece of furniture is 4000 yuan, the selling price is 6000 yuan, and the gross profit is 2000 yuan. Gross profit is 2000 yuan. You also need to pay taxes, rent a house and hire people, which will be deducted from the related expenses. Suppose the total 1.000 900 yuan, and the remaining1.000 yuan is the net profit.
4. Undistributed profit
Undistributed profit: Undistributed profit refers to the profit retained by the enterprise to be distributed or to be distributed in future years. Distribution can be continued in future years, and it is an integral part of owners' equity before distribution.
5. Profit this year
This year's profit refers to the net profit (or net loss) of an enterprise in a certain accounting year, which is calculated and determined by the content of the enterprise's profit. It is a dynamic index gradually accumulated by the enterprise from 65438+ 10 to 65438+2 in the Gregorian calendar year. This year's profit is a summary account. The income realized by the lender's registered enterprise in the current period includes the income from main business and other businesses.