Definitions #
A company's total revenue minus all costs, expenses, taxes, and interest, showing the actual profit or loss left for the owners.
Technical The bottom line on an income statement: total revenues less cost of goods sold, operating expenses, non-operating costs, interest, and taxes, representing profit attributable to equity holders.
Example The audit committee reviewed the quarterly net income, which had been impacted by a one-time impairment charge.
The amount of profit per share after all deductions, often called the 'bottom line' of a financial report.
Technical The profit metric used as the numerator in basic and diluted EPS calculations, adjusted for preferred dividends to arrive at income available to common shareholders.
Example Net income per share for the fiscal year was $2.30, beating market expectations.
Etymology #
From Middle English 'net' (clean, remaining after deductions) + Old English 'in' + 'cuman' (to come), literally meaning what remains after all comings and goings; accounting practice contrasts 'net' with 'gross'.
Collocations #
- net income margin 净利率，即净利润除以总收入的比率
- net income before taxes 税前净收入
- net income after taxes 税后净收入
- net income per share 每股净收益
- net income attributable to shareholders 归属母公司股东的净利润
- net income from continuing operations 持续经营净收益，剔除已终止经营业务
- negative net income 净亏损，净利润为负
- consolidated net income 合并净利润，含集团内全部子公司并表后的净利润
Real Business Examples #
- The company reported net income of $4.2 million for the quarter, beating analysts' estimates.
- Under U.S. GAAP, the statement of cash flows begins with net income and adjusts for non-cash items.
- The CFO explained that net income was reduced by a one-time restructuring charge.
Register & Variants #
- Register: formal
- BrE/AmE: 全球通用；美式英语常用，英式英语中 net profit 同义且同样普遍
Synonyms & Antonyms #
- Synonyms: net profit, net earnings, bottom line, earnings
- Antonyms: net loss
Common Errors #
- 把 net income 与 operating income 混淆 Operating income 仅扣除营业成本与费用，不含利息和税；net income 在全部收入基础上扣除所有费用、税和利息。应区分经营成果与最终净收益。
- 在计算每股盈余时忽略了优先股股息 Net income 中需先减去优先股股息，才能得到归属普通股股东的净收益，并用于计算 EPS。
Confusable Terms #
- Gross Profit vs Net Income
- Gross profit 仅等于收入减销售成本（毛利），未扣除运营费用、利息和税；net income 是扣除所有项目后的最终利润。
- Comprehensive Income vs Net Income
- Comprehensive income 不仅包括 net income，还包括未实现损益（如外币折算、可供出售证券公允价值变动等），口径更广。
Frequently Asked Questions
Net income 和 net profit 一样吗？?
在大多数财务报告中两者含义相同，都指收入扣除所有费用后的利润。Net income 更常见于美式 GAAP，net profit 在英式和国际语境中常用。
Net income 可能是负数吗？?
会。当费用和损失超过收入时，净收入为负，称为净亏损（net loss）。
Net income 在现金流量表中如何体现？?
间接法现金流量表以 net income 为起点，调整折旧摊销、存货变动、应收应付等非现金及营运资本项目，得出经营净现金流。