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1 прибыль от основной деятельности
1) General subject: core profit2) Accounting: income (income from operations), income from operations (определяемая как разница между валовой прибылью от реализации (gross margin from sales) и операционными расходами (operating expenses)), operating profit (разница между операционными доходами и расходами (operating expenses/revenues)), profit on ordinary activities (это также название одной из статей в формах Отчета о прибылях и убытках (Profit and Loss Account formats))3) Banking: operating income, operating revenue, operating earnings4) Business: operating profit, underlying earnings5) Audit: profit from operationsУниверсальный русско-английский словарь > прибыль от основной деятельности
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2 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies.
См. также в других словарях:
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