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葛峰杰 · 2023年10月10日

net revenue 具体怎么算

  1. CFA I
  2. FRA

NO.PZ2023081403000018

问题如下：

Q. Fairplay reported the information shown in Exhibit 1 related to the sale of its products during 2009, which was its first year of business:

Exhibit 1:

Fairplay

Under the accrual basis of accounting, how much net revenue would be reported on Fairplay’s 2009 income statement?

选项：

A.USD200,000 B.USD900,000 C.USD1,000,000

解释：

B is correct. Net revenue is revenue for goods sold during the period less any returns and allowances, or USD1,000,000 minus USD100,000 = USD900,000.

net revenue 具体怎么算，是总收入减去退货额吗，还需要减去费用吗

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王园圆_品职助教 · 2023年10月15日

net income = net profit = 净利润,是I/S表的最后一行的数据,即net revenue减去各项生产成本,经营成本,考虑公司的投资收益,利息,税费等各项费用后的最后的净盈利的金额

而net revenue是I/S表的起始第一行的数据,等于销售价格乘以销售量减去退货的部分后的值

这两类I/S表科目实在是差别很大的呢

王园圆_品职助教 · 2023年10月10日

同学你好，是的，net revenue 不等于net income和net profit

net revenue代表的就是总收入减去退货额，是公司真正应该计入I/S表的起始项

葛峰杰 · 2023年10月15日

那net income,net profit和net revenue有啥区别

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