税前利润，除税前的毛利
Q.～accounting income未扣税金的账面收益，税前收益

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～allowance税前津贴

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～earning税前收益(指交纳所得税之前的净收益)

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～income税前所得，税前收益

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～1.n.益处，收益Com. benefit，利润(率)，(物权法上的)收益权Com. servitude，红利，利润率2.v.得益，得到，有益，有益于，有利，收益See: accumulative～; gross～; mesne～; net～; operaint～; paper～; surplus～; undistributed～; undivided～; unrealized～
Q.～break-even point损益两平点(假设一个工厂按设计规模为某一确定的产量，把产量放在一个轴线上，把整个支出放在另一轴线上，这一个点就是整个收入曲线和开支曲线的交点)

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～center利润中心，赢利中心

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～commission纯益手续费，盈余佣金

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～constraint利润约束(企业管理理论中常用的一个概念，即使股票持有者对公司政策予以默许或勉强同意的最低限度的利润)

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～contribution创利额

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～contribution data利润分配数据

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～control chart营利管理图表

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～corporation营利法人

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～cover liability rule indivisional performance 分部经营业绩的利润相互转变规则

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～disposition利润分配

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～drawing利润提成

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～earning efficiency获利效率

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～function利润函数

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～gap利润差额

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～impact shift利润影响的转移

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～improvement plan and performance evaluation利润改善计划和执行情况评价

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～incentive利润诱因

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～independence rule indivisional performance分部经营业绩的独立利润规则

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～insurance利润保险

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～loss on buying and selling stock bond买卖有价证券损益

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～-making enterprise营利事业，营利企业

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～-making process利润形成过程

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～-making system分红制

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～-making year获利年度，赢利年度

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～management营利管理

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～margin利润幅度，利润率

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～margin on sale销售的利润幅度，销售的边际利润

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～margin rate边际利润率，毛利率

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～margin ratio净利比率

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～matrix利润矩阵

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～maximization最高利润点，利润最大化

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～measurement利润计量，利润测算

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～participating preferred stock参加分红的优先股

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～policy〔美〕利润损失保险(保护投保人因火灾或其他引起的利润损失及灾后恢复生产所需费用，或因停产引起的损失)

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～push追求利润，扩大利润

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～push inflation扩大利润引起的通货膨胀

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～rate利润率

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～rate of net worth资本净利润率，净值利润率

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～ratio of average paid-in capital平均缴入资本的利润率

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～ratio of operating capital营运资本利润率

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～ratio of paid-up capital实收资本利润率

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～ratio of total liabilities and net worth权益利润率，负债与净值总额利润率

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～responsibility unit利润责任单位

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～retention scheme利润留成制

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～return利润留成，盈利收益

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～-sale ratio利润对销售比率

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～-seeking corporation营利公司法人

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～sharing利润分成(制)，分红制，利润分成，利润分配

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～-sharing agreement利润分成协议(指资本家与雇员订立的分享企业利润的协议)

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～sharing bond分红债券

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～sharing bonus分利奖金

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～sharing bonus payable应付利润分红，应付按利润分配红利

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～sharing cartel〔美〕利润分享卡特尔

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～sharing method利润分配法

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～sharing note〔美〕分享利润票据

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～sharing plan利润分成计划(指雇主提出的与雇员就利润进行分成的方案)

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～sharing reserve利润分配准备

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～sharing securities分红证券

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～-sharing system利润分成，利润提成，利润留成

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～squeeze套取利润

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～taking(靠买空卖空)获得利润，见利抛售，见利补进，“抢帽子”

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～profit target利润指标

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～tax利得税，利润税

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～volume利润量

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～volume analysis利润量分析

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～-volume graph利润—业务量图

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～-volume pricing利润—业务量的价格制定

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～-volume ratio利润—销售量比率
P.～after tax税后利润

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～before capital expenses偿还投资支出前的利润

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～before interest and depreciation偿还利息和折扣前的利润

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～before tax税前利润

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～for the term本期利润，当期利润

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～from amalgamation企业合并所实现的利润

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～from capital reduction减资差益

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～from consolidation企业兼并差益

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～from immovable transactions不动产买卖利润

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～from merger企业兼并差益

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～from operation营业利润

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～from redemption of bonds由偿还公债所得利润

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～from retention system利润留成制

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～from revaluation of fixed asset重估固定资产收益

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～from sale of fixed asset出售固定资产收益

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～from trading insecurity and property买卖证券及财物收益

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～from unequivalent exchange不等价交换收益

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～in common共同采取权

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～of note issue纸币发行利润

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～on bullion and foreign currency transactions 金银及外汇交易利益

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～on consignment sale寄销利益

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～on disposal of property财产处理利益

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～on exchange汇兑利益

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～on fixed assets出售固定资产收益

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～on foreign exchange transactions外汇交易利润

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～on paper纸上利润，未实现的利润

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～on redemption of discount bond折价发行债券偿还差益

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～on redemption of securities有价证券偿还差额

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～on sale of real estate不动产出售利益

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～on sale of scrap equipment报废设备出售利益

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～on sales销售利润

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～on sales of assets资产出售收益

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～on sales prior to acquisition兼并前获得的销售利润

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～on securities sold有价证券出售利润

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～per annum每年利润

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～prior to consolidation合并前利润，注册前盈利

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～prior to incorporation组成公司前利润

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～to costs ratio成本利润率

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～to investment ratio资金利润率

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～to production output ratio产值利润率
O.～0 predre收益权(也称为 right of common)

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～accrued from insurance保险差益

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～accrued from valuation估价差益

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～and loss损益，盈亏

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～and loss account损益账

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～and loss adjustment account损益调整账户

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～and loss appropriation损益调配

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～and loss breakeven point损益两平点，损益平衡点

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～and loss contract盈亏合同制

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～and loss equation损益计算公式

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～and loss for preceding前期损益

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～and loss for the previous period前期损益

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～and loss from warehouse货栈损益

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～and loss ledger损益账，损益分类账

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～and loss method损益法

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～and loss method of calculating income tax on foreign company计算外国公司所得税的损益法

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～and loss on buying and selling foreign coin 买卖外国铸币损益

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～and loss on capital and interest本利的盈亏

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～and loss on consignment out account寄销品损益账户

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～and loss on disposal of fixed asset出售固定资产损益

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～and loss on exchange兑报损益

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～and loss on goods to arrive account在途货物损益账户

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～and loss on realization account财产变现损益账户

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～and loss on securities and investments证券及投资损益

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～and loss on securities sold有价证券出售损益

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～and loss on valuation of real estate不动产估价损益

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～and loss ratio损益比率

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～and loss reserve损益准备金

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～and loss sharing ratio盈亏分配率

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～and loss statement损益表，损益计算书

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～and loss statement analysis损益表分析

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～and loss summary account损益汇总账

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～and loss transaction损益转账

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～and need motive of member bank borrowing〔美〕会员银行借款的利润与需要动机

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～available for dividend可供分配股利的利润

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～brought forward前期结转利润

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～hungry贪求利润的

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～or loss brought forward from previous business term前期损益

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～or loss from instalment sales分期付款销售损益

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～or loss from revaluation of fixed asset固定资产重估损益

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～paid to the state上缴国家利润

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～readmitted to the head office汇交总公司利润