概念解读:收入:当营业活动收到现金或造成所有者权益增加时承认收入。费用:当营业活动支付现金活造成所有者权益减少时承认费用。净利=收入-费用在利润表上,我们可以看到,在纯经营层面(不包括投资因素),我们有营业收入、营业成本、销售费用、管理费用和财务费用等主要项目。 Interpretation of concepts: Income: Income is recognized when cash is received from business activities or the owner’s equity is increased. Expenses: The expenses are recognized when the cash paid by the operating activities is reduced to the owner’s equity. Net Profit = Revenues - Expenses On the income statement, we can see that at the pure management level (excluding investment factors), we have major projects such as operating revenue, operating costs, sales expenses, management expenses and finance costs.