Profit: Difference between revisions
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imported>Doug Williamson (Add links.) |
imported>Doug Williamson (Add link.) |
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*[[Statement of profit or loss]] | *[[Statement of profit or loss]] | ||
*[[Supernormal profit]] | *[[Supernormal profit]] |
Revision as of 11:41, 3 May 2022
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 flow
- Debtors
- Depreciation
- Economic profit
- Environmental profit and loss
- Gross profit
- Income statement
- Loss
- Net operating profit after tax (NOPAT)
- Net operating profit less adjusted taxes (NOPLAT)
- 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
- Statement of profit or loss
- Supernormal profit
- Taxable profits
- Turn
- Underlying
- Unrealised profit