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  2. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    Gross sales are the sum of all sales during a time period. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Gross sales do not normally appear on an income statement. The sales figures reported on an income statement are net sales. [4] sales returns are refunds to customers for returned merchandise / credit ...

  3. Gross income - Wikipedia

    en.wikipedia.org/wiki/Gross_income

    For a business, gross income (also gross profit, sales profit, or credit sales) is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments. This is different from operating profit (earnings before interest and taxes). [1]

  4. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Often, the term income is substituted for net income, yet this is not preferred due to the possible ambiguity. Net income is informally called the bottom line because it is typically found on the last line of a company's income statement (a related term is top line , meaning revenue , which forms the first line of the account statement).

  5. Gross vs. Net Income: Understanding the Difference - AOL

    www.aol.com/gross-vs-net-income-understanding...

    Gross income measures the profit generated from sales alone, using your total revenue minus the cost to of the goods you sold. Find out how net come is different. Gross vs. Net Income ...

  6. Revenue - Wikipedia

    en.wikipedia.org/wiki/Revenue

    It is often referred to as the "top line" due to its position at the very top of the income statement. This is to be contrasted with the "bottom line" which denotes net income (gross revenues minus total expenses). [3] In general usage, revenue is the total amount of income by the sale of goods or services related to the company's operations.

  7. Trading statement - Wikipedia

    en.wikipedia.org/wiki/Trading_statement

    The trading statement is an expanded version of sales portion of the Income statement. The trading statement's main objective is to determine sales, cost of sales and gross profit . [ 1 ] The trading statement it's part of effective book keeping within the accounting discipline .

  8. Consumer stocks 2025: Watch out for discount retailers and ...

    www.aol.com/consumer-stocks-2025-watch-discount...

    In November, retail sales ticked up 0.7% compared to the 0.6% Wall Street expected. The US economy also grew faster in the third quarter, up 3.1%. Recently, weekly jobless claims fell to 211,000 ...

  9. Contribution margin - Wikipedia

    en.wikipedia.org/wiki/Contribution_margin

    Contribution margin analysis is a measure of operating leverage; it measures how growth in sales translates to growth in profits. The contribution margin is computed by using a contribution income statement, a management accounting version of the income statement that has been reformatted to group together a business's fixed and variable costs.

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