| 单词 | Profit |
| 释义 | 利潤 1. In accounting terms, the difference between the total revenue and the total cost of an enterprise over a given period. This is known as gross profit. Net profit equals gross profit minus interest payments on borrowings and depreciation. After taxation, this represents the funds available to an enterprise for distribution to shareholders, to be held as reserves, or to be used for investment. 2. In economic terms, accountancy costs modified by taking account of implicit costs and external effects. Thus what may be profitable in accountancy terms may be unprofitable in economic terms to the enterprise, the local community, the region or the nation. 3. In relation to a business, generally the increase in the total assets of a business between two specific dates usually separated by an interval of a year: Re Spanish Prospecting Co Ltd [1911] 1 Ch 92. Profit may include a rise in value of plant or real property (Robinson v Ashton (1875) LR 20 Eq 25); it may refer to profits actually realised (Croker v Kreeft (1865) 13 LT 136) or the credit balance in the profit and loss account of each year (Evling v Israel and Oppenheimer Ltd [1918] 1 Ch 101). See also Business; Loss of a chance; Net profit; Profit and loss account. 1. 在會計詞彙, 一家公司在一段特定時期的總收入和總成本的差異。利潤稱為毛利。純利等於毛利減去在借貸和拆舊上的利息付款。除稅後， 表示一家公司可向股東分配的的基金， 作為持有的儲備, 或作為投資使用的基金。 2. 在經濟詞彙， 在考慮到隱含的成本和外在影響下所修訂的會計成本。因此對公司， 本地社會， 地區或國家而言, 在會計詞彙裡被視為有盈利能力的可在經濟詞彙裡視為沒有盈利能力。 3. 就生意而言, 一般而言，在兩個特定日期的生意總資產增長通常由一年的某一時間間隔分開 : Re Spanish Prospecting Co Ltd [1911] 1 Ch 92。利潤可包括在建築物與設備和不動產價值的增長(Robinson v Ashton (1875) LR 20 Eq 25)； 可指利潤實際變賣 (Croker v Kreeft (1865) 13 LT 136)或每年損益帳目的貸方結餘 (Evling v Israel and Oppenheimer Ltd [1918] 1 Ch 101) 。另見 Business; Loss of a chance; Net profit; Profit and loss account。n. |
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