operating income

简明释义

营业收入

英英释义

例句

1.The company's operating income increased by 15% compared to last year.

公司的营业收入比去年增长了15%。

2.A higher operating income usually indicates better management efficiency.

更高的营业收入通常表明管理效率更高。

3.Investors are closely watching the operating income report for any signs of financial health.

投资者密切关注营业收入报告，以寻找财务健康的迹象。

4.The operating income of the retail division has been stable over the past few quarters.

零售部门的营业收入在过去几个季度保持稳定。

5.To calculate operating income, you subtract operating expenses from total revenue.

要计算营业收入，需要从总收入中减去营业费用。

作文

Understanding the concept of operating income is crucial for anyone involved in business or finance. Operating income, also known as operating profit or operating earnings, refers to the profit a company makes from its core business operations, excluding any income derived from non-operating activities such as investments, sales of assets, or other extraneous sources. This metric provides a clearer picture of a company's operational efficiency and profitability.To grasp the significance of operating income, one must first recognize what it encompasses. It is calculated by subtracting the cost of goods sold (COGS) and operating expenses from total revenue. This means that operating income reflects the earnings generated purely from the primary business activities without the influence of financial maneuvers or one-time gains. For instance, if a company sells widgets, its operating income would be determined by how many widgets were sold, at what price, and how much it cost to produce them, along with any other costs directly associated with the production and sale of those widgets.One of the key reasons investors and analysts pay close attention to operating income is that it offers insights into the operational performance of a business. Unlike net income, which can be affected by various factors such as taxes and interest expenses, operating income focuses solely on the core business activities. This allows stakeholders to assess whether the company is effectively managing its resources and generating sufficient revenue from its main operations.Moreover, operating income can be particularly useful for comparing companies within the same industry. Since it excludes non-operating revenues and expenses, it provides a more standardized basis for comparison. For example, two companies may have similar total revenues, but their operating incomes might differ significantly due to differences in their operational efficiencies, cost structures, or pricing strategies. Therefore, analyzing operating income can help identify which companies are better positioned to succeed in their respective markets.In addition to being a valuable metric for investors, operating income also serves as a critical tool for management. By monitoring operating income, managers can make informed decisions about resource allocation, cost control, and pricing strategies. If a company notices a decline in operating income, it may prompt a review of operational processes to identify inefficiencies or areas for improvement. Conversely, an increase in operating income can indicate successful operational strategies and effective management practices.In conclusion, understanding operating income is essential for evaluating a company's financial health and operational effectiveness. It provides a clear view of how well a business is performing in its core activities, free from the distortions of external financial factors. As such, both investors and management should prioritize this metric when analyzing business performance and making strategic decisions. Ultimately, a strong operating income signals a robust business model capable of sustaining profitability over time, making it a cornerstone of financial analysis in the corporate world.

理解营业收入的概念对于任何参与商业或金融的人来说都是至关重要的。营业收入，也称为营业利润或营业收益，是指公司从其核心业务运营中获得的利润，不包括来自非经营活动的任何收入，如投资、资产出售或其他外部来源。这一指标提供了公司运营效率和盈利能力的更清晰的图景。要掌握营业收入的重要性，首先必须认识到它所包含的内容。它是通过从总收入中减去销售成本（COGS）和营业费用来计算的。这意味着营业收入反映的是纯粹来自主要业务活动的收益，而不受财务操作或一次性收益的影响。例如，如果一家公司销售小工具，其营业收入将由销售了多少小工具、售价以及生产这些小工具的成本以及与这些小工具的生产和销售直接相关的任何其他费用决定。投资者和分析师密切关注营业收入的一个关键原因是，它提供了对企业运营绩效的洞察。与可能受到税收和利息支出等各种因素影响的净收入不同，营业收入专注于核心业务活动。这使得利益相关者能够评估公司是否有效管理资源并从其主要运营中产生足够的收入。此外，营业收入在比较同一行业内的公司时尤其有用。由于它排除了非经营收入和支出，因此提供了一个更标准化的比较基础。例如，两家公司可能有相似的总收入，但由于运营效率、成本结构或定价策略的差异，它们的营业收入可能会显著不同。因此，分析营业收入可以帮助识别哪些公司在各自市场中更具竞争力。除了作为投资者的有价值指标外，营业收入也是管理层的一项关键工具。通过监测营业收入，管理者可以就资源分配、成本控制和定价策略做出明智的决策。如果一家公司注意到营业收入的下降，可能会促使对运营流程进行审查，以识别低效或改进领域。相反，营业收入的增加可能表明成功的运营策略和有效的管理实践。总之，理解营业收入对于评估公司的财务健康和运营有效性至关重要。它提供了关于企业在核心活动中表现如何的清晰视图，免受外部财务因素的扭曲。因此，投资者和管理层在分析企业绩效和制定战略决策时应优先考虑这一指标。最终，强劲的营业收入标志着一个稳健的商业模式，能够持续盈利，使其成为企业界财务分析的基石。