収益とは何か？

What is revenue? What is revenue? For the past 52 years, Harold Averkamp (CPA, MBA) has worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com. Read more → Author: Harold Averkamp, CPA, MBA Definition of Revenue Revenue is the amount a company receives from selling goods and/or providing services to its customers and clients. A company’s revenue, which is reported on the first line of its income statement , is often described as sales or service revenues . Hence, revenue is the amount earned from customers and clients before subtracting the company’s expenses . Revenue vs Net Income While revenue is the top line on a company’s income statement, net income is often referred to as the bottom line . The difference between the amount of revenue and the amount of net income is significant. Here are some hypothetical amounts to illustrate the point: Revenue from sales of products $300,000 Cost of the products that were sold $200,000 Expenses (wages, rent, ads, etc.) $88,000 Net income (before tax) $12,000 Using the above amounts we see that the company’s net income was only 4% of its revenue ($12,000/$300,000). Calculating Revenue The best way to calculate a company’s revenue during an accounting period (year, month, etc.) is to sum up the amounts earned (as opposed to the amounts of cash that were received). For example, if a new company sold $75,000 of goods in December but allows the customer to pay 30 days later, the company’s December sales are $75,000 (even though no cash was received in December). Reporting revenues in the period in which they are earned is known as the accrual basis of accounting . Hence, a company’s revenue could occur before the cash is received, after the cash is received, or at time that the cash is received. (Note that for income tax reporting, smaller companies may use the cash basis of accounting .) Examples of Revenue Common examples of revenue include: A retailer’s sales of merchandise, sales of extended warranties, and repair revenues The fees earned by a law firm for legal services provided to clients The amounts earned by publishers of magazines, newspapers, and electronic information Revenue vs Income It is important to note that many people use the term income to mean revenue . Perhaps a business owner sees money “coming in” from customers and logically refers to it as “income”. However, it is best to use the word sales or revenue when referring to the amounts earned from customers, and to use the word income for an amount that reflects the subtraction of expenses. Join PRO and Perform Better At My... Accounting job Watch Bookkeeping job Watch Job interview Watch Small business Watch Class / students Watch Related Questions How do I calculate the amount of sales tax that is included in total receipts? How does revenue affect the balance sheet? What is the difference between unearned revenue and unrecorded revenue? What are the benefits of a revenue budget? What is a contra revenue account? What are current liabilities? Related In-Depth Explanations Accounting Basics Accounting Principles Bookkeeping Income Statement Join PRO to Track Progress Mark Complete Bookmark Feedback Please report anything unclear, incorrect, or missing. URL: Submit Feedback No Thanks Close WATCH NOW Advance Your Career with Our PRO Training Perform better at my accounting job Watch Video Perform better at my bookkeeping job Watch Video Get hired in a new position Watch Video Understand my small business Watch Video Pass my class Watch Video Features Free PRO Lifetime Access (One-Time Fee) Explanations Quizzes Q&A Dictionary Bookkeeping Video Training Financial Statements Video Training Visual Tutorials Quick Tests Quick Tests with Coaching Cheat Sheets Flashcards Crossword Puzzles Word Scrambles with Coaching Bookkeeping Study Guide Managerial and Cost Accounting Study Guide Certificates of Achievement Bookkeeping Certificate of Excellence Business Forms Printable PDF Files Bookmarks, Highlights, and Notes Progress Tracking Motivational Badges and Points Motivational Medal Rankings Motivational Activity Streaks Public Profile Page of Achievements Dark Mode About the Author For the past 52 years, Harold Averkamp (CPA, MBA) has worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com. Learn More About Harold Read 3,034 Testimonials PRO for Teams Easily add new users and team admins Monitor individual user progress and grades Monitor team progress and compare users View average grades and find problem areas Monitor recent activity and user achievements Learn More Before you go... Get $20 Off Our PRO Materials URL: Claim My Discount