EBITDA: earning before interest, tax, depreciation and amoriztion 息税折旧摊销前
EBIT:earning before interest and tax 息税前
EBT：earning before tax税前
NI：net income 净利
Income statement损益表中几个较常见科目：
Revenue 销售收入
- COGS: cost of goods sold 成本
=gross profit 毛利
- admin
- sales cost
= EBITDA
- depreciation 折旧
- amortization 摊销
= EBIT 息税前
- Interest expense 利息费用
= EBT 税前
- income tax expence 所得税
= NI 净利润
- minority interest 损益表中不属于母公司的收益
= NI attributable to parent 属于母公司的净利润
其他线下科目就不写了
建议多看看上市公司财报
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