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一、营业收入的意义 营业收入是指一个企业在一定期间内,因销售货品或提供劳务而导致的新资产流入,或原有债务的减少。它表明企业经营活动所取得的成果,如工业企业销售产品,商业企业出售商品,服务企业收取的劳务费,等等。 上述定义界定了营业收入的范围。并不是所有的新增资产都是企业的营业收入。如投资者投入企业的资本,企业从银行获得的贷款,向供应商赊购的材料不属营业收入。因为,企业获得这些新增资
I. Significance of operating income Operating income refers to the inflow of new assets or the reduction of existing liabilities caused by the sales of goods or the provision of labor services within a certain period of time. It shows the results achieved by the company’s business activities, such as the sales of products by industrial companies, the sale of goods by commercial enterprises, and the service charges collected by service companies. The above definition defines the range of operating income. Not all new assets are business revenues. For example, the capital invested by an investor in a company, the materials obtained by a company from a bank, and the materials purchased by the supplier are not operating income. Because companies get these new funds