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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. Value product - Wikipedia

    en.wikipedia.org/wiki/Value_product

    It appeared as added value, only because when costs are deducted from gross sales income to obtain net profit, depreciation is regarded as a component of the new gross profit income. In official national accounts, a distinction is made between gross value added (including depreciation charges) and net value added (excluding them).

  4. 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]

  5. Profit (accounting) - Wikipedia

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

    Net sales = gross sales – (customer discounts, ... Profits and Property ed. by Edward J. Nell. Cambridge, Cambridge University Press, 1980. Shaikh, Anwar ...

  6. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    S t – Sales, during time period t. S&M – Sales & Marketing; SLR – Statutory Liquidity Ratio; S&OP – Sales and operations planning; SAAS – Software-as-a-Service; SAM – Strategic Asset Management or Software Asset Management; SBU – Strategic Business Unit; SBLC – Stand By Letter of Credit; SCM – Supply Chain Management; SCBA ...

  7. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    The purpose of calculating margins is "to determine the value of incremental sales, and to guide pricing and promotion decision." [1] "Margin on sales represents a key factor behind many of the most fundamental business considerations, including budgets and forecasts. All managers should, and generally do, know their approximate business margins.

  8. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    If she uses FIFO, her costs are 20 (10+10). If she uses average cost, her costs are 22 ( (10+10+12+12)/4 x 2). If she uses LIFO, her costs are 24 (12+12). Thus, her profit for accounting and tax purposes may be 20, 18, or 16, depending on her inventory method. After the sales, her inventory values are either 20, 22 or 24.

  9. Top-line growth - Wikipedia

    en.wikipedia.org/wiki/Top-Line_Growth

    Top-line growth is the increase in revenue or gross sales by a company over a defined period and is used to indicate the financial strength of a business and its potential for growth in the future. It is usually measured over periods of one-half or full years and is often reported as a percentage growth compared to the previous year or period.