主营业务利润,又称基本业务利润,是主营业务收入减去主营业务成本和主营业务税金及附加费用得来的利润。通常情况下,企业的主营业务利润应是其利润总额的最主要的组成部分,其比重应是最高的,其他业务利润、投资收益和营业外收支相对来讲比重不应很高。如果出现不符常规的情况,那就需要多加分析研究。
主营业务利润(Income from main operation)=主营业 务收入-主营业务成本-主营业务税金及附加
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... 主营业务税金及附加 Sales tax 主营业务利润 GROSS PROFIT 其他业务利润 Other operating profit ...
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[转帖] 常用的中英文会计词汇表 ... 主营业务税金及附加taxes and surcharges 主营业务利润profit(loss) from principal operations 其他业务利润profit(loss) from other operations ...
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... 主营业务税金及附加 tax and associate charge of main operations 主营业务利润 main operating profit 加:其他业务利润 add: profit from other operations ...
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研究发现:(1)是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响;
The research discovers that:(1) Whether enjoy the tax preference has the obvious influence to main camp service profit margin, property net profit rate and property ratio of debt.
主营业务利润是企业主管部门、股东及报表使用者关注的重要指标,其真实性是任何审计工作的重点之一。
The main business profit is an important index that department in charge, stockholder and user of the statements pay great attention to, its truthfulness is the main task of the auditing work.
专利申请量不但与当年主营业务利润显著正相关,而且对随后的主营业务利润还存在1-2年的滞后效应。
Patent application not only has a positive relation with the current year's gross profit, but also has the lag effect of 1-2 years on gross profit.
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