Profit: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Added see also to new entry Profit maximisation) |
(Add link.) |
||
| (21 intermediate revisions by one other user not shown) | |||
| Line 1: | Line 1: | ||
1. | 1. ''Accounting''. | ||
A surplus arising from the appropriate matching of revenues with expenditure. | |||
<br>For example, operating profit or net profit. | |||
The profit for a period may differ from the cash flow because of: | |||
*Items in cash flow which are not part of profit. For example capital expenditure or the collection of debtors recognised in prior periods; and | |||
*Items in profit which are not cash flows, for example depreciation, amortisation, or making accruals. | |||
2. | 2. | ||
More generally any surplus, gain or net benefit arising. | More generally any surplus, gain or net benefit arising. | ||
| Line 12: | Line 19: | ||
== See also == | == See also == | ||
* [[Attributable profit]] | *[[Accounting]] | ||
* [[ | *[[Accrual]] | ||
* [[Gross profit]] | *[[Accruals accounting]] | ||
* [[Loss]] | *[[Amortisation]] | ||
* [[Not-for-profit]] | *[[Attributable profit]] | ||
* [[Profit and Loss account]] | *[[Break-even]] | ||
* [[Profit and Loss reserve]] | *[[Capital expenditure]] | ||
* [[Profit margin]] | *[[Cash]] | ||
* [[Profit maximisation]] | *[[Cash balance]] | ||
* [[Profitability]] | *[[Cash flow]] | ||
* [[Unrealised profit]] | *[[Debtors]] | ||
*[[Depreciation]] | |||
*[[Economic profit]] | |||
*[[Environmental profit and loss]] | |||
*[[Expenditure]] | |||
*[[Expense]] | |||
*[[Gross profit]] | |||
*[[Income]] | |||
*[[Income statement]] | |||
*[[Loss]] | |||
*[[Net operating profit after tax]] (NOPAT) | |||
*[[Net profit]] | |||
*[[Net profit margin]] | |||
*[[Normal profit]] | |||
*[[Not-for-profit]] | |||
*[[Operating profit]] | |||
*[[Profit after tax]] | |||
*[[Profit and Loss account]] | |||
*[[Profit and Loss reserve]] | |||
*[[Profit before interest and tax]] (PBIT) | |||
*[[Profit before tax]] | |||
*[[Profit centre]] | |||
*[[Profit for purpose]] | |||
*[[Profit margin]] | |||
*[[Profit maximisation]] | |||
*[[Profit shifting]] | |||
*[[Profit warning]] | |||
*[[Profitability]] | |||
*[[Return]] | |||
*[[Revenue]] | |||
*[[Statement of profit or loss]] | |||
*[[Supernormal profit]] | |||
*[[Taxable profits]] | |||
*[[Turn]] | |||
*[[Underlying]] | |||
*[[Unrealised profit]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 21:34, 18 January 2024
1. Accounting.
A surplus arising from the appropriate matching of revenues with expenditure.
For example, operating profit or net profit.
The profit for a period may differ from the cash flow because of:
- Items in cash flow which are not part of profit. For example capital expenditure or the collection of debtors recognised in prior periods; and
- Items in profit which are not cash flows, for example depreciation, amortisation, or making accruals.
2.
More generally any surplus, gain or net benefit arising.
See also
- Accounting
- Accrual
- Accruals accounting
- Amortisation
- Attributable profit
- Break-even
- Capital expenditure
- Cash
- Cash balance
- Cash flow
- Debtors
- Depreciation
- Economic profit
- Environmental profit and loss
- Expenditure
- Expense
- Gross profit
- Income
- Income statement
- Loss
- Net operating profit after tax (NOPAT)
- Net profit
- Net profit margin
- Normal profit
- Not-for-profit
- Operating profit
- Profit after tax
- Profit and Loss account
- Profit and Loss reserve
- Profit before interest and tax (PBIT)
- Profit before tax
- Profit centre
- Profit for purpose
- Profit margin
- Profit maximisation
- Profit shifting
- Profit warning
- Profitability
- Return
- Revenue
- Statement of profit or loss
- Supernormal profit
- Taxable profits
- Turn
- Underlying
- Unrealised profit
