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Equals Gross Margin
Gross margin = Revenues - Cost of goods sold = $210,000 - $108,000 = $102,000.
Operating income equals total revenues from operations minus cost of goods sold and operating (period) costs (excluding interest expense and income taxes) or, equivalently, gross margin minus period costs.
The operating income of Cellular Products is $32,000 (gross margin, $102,000 - period costs, $70,000).
This in turn actually increases the firm's gross margin and operating income even though there is no increase in sales, causing outsiders to believe that the company is more profit- able than it actually is.
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