[求助]gross profit, revenue, cost的关系？

谢谢

今天模考 PREP 碰到一道 恶心死我了

我一直以为 gross profit= revenue呢

revenue是总收入吗

总收入=利润+成本

revenue=gross profit+cost

可以这样理解嘛？

恩，ls这样理解对的，revenue一般是销售额

Revenue是总销售额，是没减去成本和各项开销之前的总收入。一个公司毛利润=产品的总销售额（总业绩） - 总操作成本

根据美国GAAP的规定 Gross profit - cost = revenue ~~

但是实际上Income Statement的构成是这样的:

Revenue from sales of goods and services

-Operation Expenses

----------------------

Operating Income from Continuing Operations

+/- other income and revenues

----------------------

Recurring income before interest and taxes from continuing operations

- financing costs  (这项各国准则就其定义有争议的)

----------------------

Recurring pretax incomes from continuing operations

+/- Unusual or infrequent items

----------------------

Pretax earnings from continuing operations

- Income tax expenses

----------------------

Net Income from continuing operations

+/-Income from Discontinued Operations (net of tax)

+/-Extraodinary Items (net of tax)

+/-Cumulative Effects of Accounting Changes (net of tax)

--------------------------------------------------------

Net Income

在美国考试大家还是要参考美国的会计准则~~~IFRS之类就放在一边好了

居然扯到 GAAP 和 IFRS  强大

我觉得IFRS好 英国考试的人怎么办 嘿嘿

fighting MM爱看小王子啊 感觉fighting MM的功力越来越强大了