会计收益和利润

我是学国际会计的
课本是英文版的会计学

Sales-Cost of Merchandise Sold = Gross Profit
销售收入-商品销售成本=毛利

Gross Profit-Operating Expenses = Net Income
毛利-经营费用=净利润

对于服务企业(Service Business)
Net income=Fees earned-Operating expenses
净利润=服务收入-经营费用

对于商业企业(Merchandise Business)
Net Income=Sales-Cost of Merchandise Sold-Operating Expenses
净利润=销售收入-销售成本-经营费用

The operating expenses incurred in providing the services are subtracted from the fees earned to arrive at net income.
服务收入扣减为取得服务收入发生的经营费用后就是净利润.

The cost of merchandise sold is subtracted from sales to arrive at gross profit. This amount is calles gross pross profit because it is the profit before deducting oprted as a current asset on the balance sheet.
从销售收入中扣减商品销售成本可以得到毛利,之所以称其为毛利是因为它是在扣减经营费用之前的利润.

income 这个词多出现税务上，taxable income 应纳税所得额。profit指的是利润表上的净利润，但我觉得benifit这个词应该更加合适些。区别除了所得税还应该有利息。这个利息范围比较广了，一般是由长期债务引发的利息费用。