Operating profit is calculated by subtracting the cost of goods sold and selling, general, and administrative expenses from net sales. It measures a company's profitability from its core business operations and appears in the income statement between gross profit and ordinary income. Items such as interest expense or corporate taxes are not included in this figure.

Past questions testing this term · 3 questions

• 2020r02o #34営業利益を求める計算式はどれか。
• 2011h23a #9損益計算書の営業利益の算出に関係する費用はどれか。
• 2010h22a #19損益計算書に記載される A～E の五つの利益のうち，C に当てはまるものはどれか。 | 売上高 | 単位 億円 | | --- | --- | | 売上原価 |…