operating income

简明释义

营业收入

英英释义

例句

1.The financial report showed that the operating income was significantly higher than last quarter.

财务报告显示，营业收入明显高于上个季度。

2.To improve operating income, the company decided to cut unnecessary expenses.

为了提高营业收入，公司决定削减不必要的开支。

3.The company's operating income increased by 15% this year, indicating better efficiency.

公司的营业收入今年增长了15%，这表明效率提高。

4.Investors closely monitor the operating income to assess the company's profitability from its core business.

投资者密切关注营业收入以评估公司核心业务的盈利能力。

5.A decline in operating income can signal potential issues within a company's operations.

营业收入的下降可能预示着公司运营中的潜在问题。

作文

Understanding the concept of operating income is crucial for anyone involved in business or finance. Operating income, also known as operating profit, refers to the profit a company makes from its regular business operations. This figure is calculated by subtracting operating expenses from gross income. It does not include any income derived from non-operating activities such as investments or the sale of assets. Therefore, operating income provides a clear picture of how well a company is performing in its core business activities.To delve deeper into this concept, let’s consider a hypothetical company, ABC Corp. Suppose ABC Corp generates $1 million in revenue from selling its products. The cost of goods sold (COGS) is $600,000, which means the gross income is $400,000. However, ABC Corp also incurs operating expenses such as salaries, rent, and utilities amounting to $250,000. To find the operating income, we subtract these operating expenses from the gross income:$400,000 (Gross Income) - $250,000 (Operating Expenses) = $150,000 (Operating Income).This calculation shows that ABC Corp has an operating income of $150,000, indicating that it is successfully managing its core business operations. Investors and analysts often look at operating income to gauge a company's profitability and efficiency. A higher operating income suggests that a company is effectively controlling its costs while generating revenue.Moreover, operating income is an essential metric when comparing companies within the same industry. For instance, if two companies in the technology sector have similar revenues but different operating incomes, the one with the higher operating income is typically viewed as a more efficient operator. This comparison can be particularly useful when assessing potential investment opportunities.In addition, operating income plays a significant role in financial ratios used by analysts. For example, the operating margin, which is calculated by dividing operating income by total revenue, helps determine how much profit a company makes on each dollar of sales after paying for variable costs. A higher operating margin indicates better operational efficiency and profitability.Furthermore, understanding operating income helps businesses make informed decisions regarding cost management. By analyzing their operating income, companies can identify areas where they can cut costs or improve efficiency. For example, if a company notices that its operating income has decreased over time, it may investigate whether increasing costs in certain areas are affecting overall profitability.In conclusion, operating income is a vital financial metric that reflects a company's profitability from its core operations. It allows stakeholders to assess performance, compare companies within the same industry, and make strategic decisions. Understanding operating income not only aids investors in evaluating potential investments but also helps business owners in managing their operations effectively. Thus, mastering this concept is essential for anyone looking to navigate the complex world of business finance.

理解营业收入这一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，是指公司从其常规业务运营中获得的利润。这个数字是通过从总收入中减去营业费用来计算的。它不包括来自非经营活动（如投资或资产出售）的任何收入。因此，营业收入清晰地展示了公司在核心业务活动中的表现。为了更深入地了解这一概念，让我们考虑一个假设的公司，ABC公司。假设ABC公司通过销售产品产生了100万美元的收入。销售成本（COGS）为60万美元，这意味着毛收入为40万美元。然而，ABC公司还承担了250,000美元的营业费用，如工资、租金和公用事业费用。要找到营业收入，我们需要从毛收入中减去这些营业费用：400,000美元（毛收入）- 250,000美元（营业费用）= 150,000美元（营业收入）。这个计算表明，ABC公司的营业收入为150,000美元，表明它成功地管理了其核心业务运营。投资者和分析师通常关注营业收入以评估公司的盈利能力和效率。较高的营业收入表明公司在控制成本的同时有效地创造了收入。此外，营业收入是分析师使用的财务比率中的重要指标。例如，营业利润率是通过将营业收入除以总收入来计算的，它有助于确定公司在支付可变成本后每美元销售额所赚取的利润。较高的营业利润率表明更好的运营效率和盈利能力。此外，理解营业收入有助于企业做出有关成本管理的明智决策。通过分析其营业收入，公司可以识别出可以削减成本或提高效率的领域。例如，如果一家公司注意到其营业收入随着时间的推移而减少，它可能会调查某些领域的成本增加是否影响了整体盈利能力。总之，营业收入是一个反映公司核心运营盈利能力的重要财务指标。它使利益相关者能够评估业绩、比较同一行业的公司，并做出战略决策。理解营业收入不仅有助于投资者评估潜在投资，还帮助企业主有效管理其运营。因此，掌握这一概念对于任何希望在复杂的商业金融世界中导航的人来说都是必不可少的。