by sean ross
reviewed by charlene rhinehart
由肖恩·羅斯（Sean Ross）撰寫
評論者 Charlene Rhinehart
what is the difference between profit and earnings?
利潤和收益有什麼區別？
profits and earnings are often used interchangeably, but they are different. overall, these terms are primarily differentiated by the adjectives that precede them. for example, net earnings, or gross profit. the term earnings is most commonly used when discussing the bottom line of a company’s income statement. the term profit is commonly associated with the three most important points on the income statement: gross profit, operating profit, and net profit. these items reflect a company’s operational efficiency.
“利潤”和“收益”經常互換使用，但它們具有不同的含義。 一般來說，這兩個詞主要由前面的形容詞來區分，例如，淨收益、毛利。 “收益”最常出現在公司損益表的底部，而“利潤”通常與損益表中最重要的三個方面相關聯，即毛利、營業利潤和淨利潤，它們反映了公司的經營效率。
key takeaways
關鍵要點： profits and earnings are often used interchangeably, but they reflect different items found in the financial statements.
“利潤”和“收益”這兩個術語經常互換使用，但在財務報表中反映的是不同的專案。
gross profit, operating profit, and net profit are three main measures analysts evaluate on an income statement.
分析師用來評估損益表的三個主要指標是毛利潤、營業利潤和淨利潤。
the net earnings are found on the bottom line of an income statement.
淨收益位於損益表的底部。
net earnings show the total earnings a company has achieved after subtracting all expenses.
淨收益代表公司扣除所有費用後獲得的總收入。
the net earnings value carries over into the balance sheet and cash flow statement for a company’s reporting period.
淨收益結轉到公司報告期的資產負債表和現金流量表。
understanding profit and earnings
了解利潤和收益
the term profit may more commonly be associated with the three most important points on the income statement. these items provide checkpoints for a company’s operational efficiency and are the gross profit, operating profit, and net profit. the term earnings can be used interchangeably for any of these measures, but, typically, profit is more commonly associated with the ratio calculations of gross profit margin, operating profit margin, and net profit margin.
“利潤”更多地與損益表中最重要的三個方面聯絡在一起，即毛利、營業利潤和淨利潤，它們反映了公司的經營效率。 對於這些指標，“收益”與“利潤”可以互換使用，但一般來說，“利潤”更常與毛利率、營業利潤率和淨利潤率等比率的計算相關聯。
profit
the gross profit margin, operating profit margin, and net profit margin are three key profit measures. analysts use these data to analyze a company’s income statement and operating activities. the adjectives "gross," "operating," and "net" describe three distinctly different profit measures that help to identify the strengths and weaknesses of a company.
利潤的三個關鍵指標是毛利率、營業利潤率和淨利潤率。 分析師使用這些資料來分析公司的損益表和經營活動。 這三種不同的利潤衡量標準有助於確定公司的優勢和劣勢。
gross profit
gross profit, which is used to calculate gross profit margin, is a measure that analyzes a company’s cost of sales efficiency. the costs of sales figures include only direct expenses involved in generating a company’s products. the higher the gross profit and gross profit margin, the more efficiently a company is creating the core products that build its business.
它用於計算毛利率，毛利率是分析公司銷售效率成本的指標。 銷售成本資料僅包括生產公司產品所涉及的直接費用。 毛利和毛利率越高，公司創造其業務核心產品的效率就越高。
operating profit
operating profit is an analysis of a company’s indirect costs. operating profit is in the second section of an income statement. the operating profit is calculated by subtracting all of a company’s indirect costs from the gross profit. an analyst can see what types of ende**ors a company is taking on to help grow the business from the indirect costs. for example, indirect costs associated with operating profit margin may include marketing campaign expenses, general and administrative costs, and depreciation and amortization. the operating profit margin is calculated by dividing operating profit over sales. this ratio allows an analyst to compare a company’s gross profit efficiency versus operating profit efficiency and to see how direct cost management differs from indirect cost management.
是對公司間接成本的分析，位於損益表的第二部分。 毛利減去公司的所有間接成本即為營業利潤。 分析師可以了解公司正在採取哪些措施來從間接成本中發展業務。 例如，與營業利潤率相關的間接成本可能包括營銷費用、一般和管理費用、折舊和攤銷。 營業利潤除以銷售額即為營業利潤率。 該比率允許分析師將公司的毛利潤效率與營業利潤效率進行比較，以了解直接成本管理與間接成本管理有何不同。
net profit
net profit is calculated from the final section of an income statement. it is the result of operating profit minus interest and taxes, with interest and taxes being the last two factors to influence a company’s total earnings. net profit is used in the calculation of net profit margin, which gives the final portrayal of how much a company is earning per dollar of sales.
它是根據損益表的最後一部分計算的。 營業利潤減去利息和稅費即為淨利潤，其中利息和稅費是影響公司總收入的最後兩個因素。 淨利潤用於計算淨利潤率，即公司每美元銷售額可以賺多少錢。
earnings
earnings are most commonly associated with a company’s bottom-line results. the bottom line shows how much a company has earned after subtracting all of its expenses. this measure can be referred to as net profit, net earnings, or net income. the net earnings of a company are the earnings after all expenses h**e been subtracted. net earnings are then used to calculate a company’s earnings per share (eps), which portrays a company's earnings based on the number of publicly traded equity shares it has outstanding.
通常與公司的底線結果相關。 底線代表公司扣除所有費用後產生的淨利潤，這個指標可以稱為“淨利潤”、“淨收益”或“淨收入”。 公司的淨收益是扣除所有費用後的收益，然後通過淨收益計算公司的每股收益，淨收益是公司基於已公開交易**發行數量而產生的收益。
overall, earnings are the net value a company has achieved from operating activities for a specific reporting period. companies also portray their net earnings by dividing it over shares outstanding when identifying the earnings per share (eps) value.
一般而言，“收益”是指公司在特定報告期內通過其經營活動賺取的淨值。 在確定每股收益時，公司將淨收益除以已發行收入**。
the net earnings of a company theoretically reflect an accounting value for a specific period. after the net earnings are calculated, this value flows through to the balance sheet and cash flow statement.
從理論上講，公司的淨收益反映了特定時期的賬面價值。 在計算淨收益時，該值反映在資產負債表和現金流量表中。
on the balance sheet, net earnings are included as retained earnings in the equity section. retained earnings for the balance sheet are calculated as beginning retained earnings plus net income minus dividends. on the cash flow statement, the net earnings begin the top line of the operating activities section.
在資產負債表中，淨收益（淨收益）作為留存收益包含在權益部分。 資產負債表上的留存收益等於期初留存收益加上淨收入減去股息。 在現金流量表中，淨收益位於經營活動部分的頂行。
special considerations
特殊注意事項。
the terms profit and earnings should be evaluated in context. overall, these terms are primarily differentiated by the adjectives that precede them. for example, net earnings, or gross profit.
“利潤”和“收益”應在上下文中使用。 一般來說，這兩個詞主要由前面的形容詞來區分，例如，淨收益、毛利。
gross profit and operating profit are terms used to analyze the first two segments of a company’s income statement.
毛利潤和營業利潤是用於分析公司損益表的前兩個部分。
the bottom-line, net earnings will h**e a different connotation. net earnings can also be expressed as net income or net profit. the net earnings of a company provide the most comprehensive measure of a company’s performance after all expenses are subtracted. ultimately, net earnings may be the most important number on the income statement because it comprehensively shows the company’s total earnings performance and the value carried over to the balance sheet and cash flow statement.
底線淨收益的含義不同，但也可以寫成“淨收入”或“淨利潤”。 公司的淨收益，即扣除所有費用後的收益，是衡量公司業績的最全面指標。 最重要的是，淨收益可能是損益表中最重要的數字，因為淨收益完全反映了公司的總收益表現以及結轉到資產負債表和現金流量表的價值。
*：譯本。