二级中operation income的差别 operation, income

gjcxc

好几个地方都发现计算operation income.但是算法都不一样，有的是EBIT,有的是EBITDA,有的是Sales-COGS，有的是是Sales-COGS-S,G&A。 郁闷，=老师可否提示并且总结一下。

luda002

Sales - COGS - SG&A才是operating income的最正确的求法，有时候EBIT与Opertaing income混用，但绝对不可能是EBITDA

蓝色部分是operting income, 红色的是EBIT。之间差别在于有没有other income and revenue。 如果公司没有other income and revenue，那么EBIT和operting income是一样的。

你放心，考试的时候题目会明示暗示你用什么的，很多情况下你可以把EBIT和operting income混用

  
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