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2#
发表于 2013-8-18 14:24
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请参照下面的简化的利润表,蓝色部分是operating income, 红色部分是EBIT,这两个概念好多地方很多时候是混用的,他们的差别就是EBIT包含了other income and revenue,如果没有这项,那么他们是一样的. depreciation项目不管是operating income 还是EBIT都是扣除了depreciation的
Revenues from Sales of goods and services
– Operating Expenses
Operating income from continuing operations
+ Other Income and Revenues
Recurring income before interest and taxes from continuing operations
– Financing Costs
Recurring (pretax) income from continuing operations
+/ – Unusual or Infrequent Items
Pretax Earnings from Continuing Operations
– Income Tax Expense
Net Income from Continuing Operations
+/ – Income from Discontinued Operations (net of tax)
+/ – Extraordinary Items (net of tax)
+/ – Cumulative Effect of Accounting Changes (net of tax)
Net Income |
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