1, the balance of the sales income (selling price) of a commercial enterprise minus the original purchase price of the commodity. The symmetry of net profit, also known as the difference between the purchase and sale of goods. It is called gross profit because it is not net profit after deducting commodity circulation expenses and taxes. In China, the difference between the purchase and sale of industrial products refers to the difference between the ex-factory price and wholesale price of similar products (the difference between wholesale price and retail price is called wholesale retail price), and the difference between the purchase price of the same agricultural and sideline products and the wholesale price or retail price of the same agricultural and sideline products. The difference between net profit rate and gross profit rate The net profit rate of sales, also called the net profit rate of sales, is the percentage of net profit to sales revenue. The net profit rate of sales can usually reflect the sales revenue and how much net profit can be brought to the enterprise. It is the performance of the income level of sales revenue.
1. The calculation formula of sales gross profit margin can be expressed as: (net sales revenue-product cost)/net sales revenue × 100%= sales gross profit margin. The gross profit margin of sales is calculated according to the items in the profit statement of the enterprise. Report users such as investors or company management can better understand the current situation of enterprises through financial statements and various indicators, and make more favorable decisions (sales revenue-sales cost-period expenses-taxes)/sales revenue * 100%= net sales interest rate. Sales gross profit margin helps enterprises choose investment direction, predict enterprise development and measure enterprise growth.
2. Gross profit index is also helpful to reasonably predict the core competitiveness of enterprises. Gross profit margin is a very important index to analyze the profit space and changing trend of an enterprise's main business. It can analyze the profitability of an enterprise's main products or business, and thus judge the changing trend of its core competitiveness.
3. The items in the income statement include sales revenue; Cost of goods sold; Gross profit of sales; Operating expenses; Operating profit; Other items: gains and losses arising from non-operating activities of enterprises; Profit before tax; Income tax expense; Termination project: refers to the separately identifiable components that have been disposed of or classified as held for sale in the process of operation and financial statement preparation. This part is disposed of in whole or in part according to the enterprise plan, and listed according to the net amount after tax.