基本的な会計用語
Revenue – Expense = Profit
売上: Sales
収益: Revenue
費用: Expense
支出: Expenditure
コスト: Cost
利益: Profit/Income/Margin/Earnings/Return
売上総利益: Gross profit/Gross income
売上総利益率: Gross margin(%)
受取利息: Interest income
受取配当金: Dividend income
総資産利益率: Return on Assets (ROA)
株主資本利益率: Return on Equity (ROE)
投下資本利益率: Return on Invested Capital (ROIC)
株主への利益還元: Returns to Stockholders
