收入和营业额的差异

Key Difference- Revenue vs Turnover

Revenue and turnover are two accounting terms that are often used interchangeably. In the United States, businesses use the term revenue with regard to how much income a company generates. In the United Kingdom, the term turnover is used for the same purpose. Thus, generally with regard to company’s top line (sales is recorded as the very first item on theIncome Statement），收入和营业额被视为同义词。但是，该术语流失率也用于描述有关的某些主要方面当前资产。因此，收入和营业额之间的关键区别在于收入is the sales income generated by a company, turnover assesses how quickly a business collects cash fromaccounts receivable或公司出售其库存的速度。

内容
1.Overview and Key Difference
2.什么是收入
3.What is Turnover
4.Side by Side Comparison – Revenue vs Turnover
5。概括

什么是收入?

收入是指公司通过业务活动所获得的收入。如果一家公司拥有许多战略业务部门，则所有公司都将成为公司的收入产生。在损益表中，收入记录在第一行（顶线）中。

Revenue is a key item considered in calculating a number of profitability ratios such as,

• 毛利润率（毛利 /收入 *100）
• 营业利润率（营业利润/收入 *100）
• Net Profit Margin (Net Profit/收入 *100）

Revenue is considered as important as overall profit since,

• It reflects the strength of the businesses’ customer base and size of market share
• 收入增长展示了稳定性和信心
• Banks need to see that the company is able to generate steady revenue from regular business activities to pass loans and favorable interest rates.
  

  图_1：稳定的收入增长对公司至关重要

营业额是多少?

Turnover is an accounting term that calculates how quickly a business collects cash from accounts receivables or how fast the company sells its存货。账户衰退ivable and inventory are the most important current assets to a business that play a main role in determining the liquidity position.

Accounts Receivable Turnover

这是公司每年收取其平均应收账款的次数。当以信贷为基础上完成销售时，客户应欠公司资金。授予他们解决付款的时间将取决于企业与各自应收款和交易性质的关系。例如，如果所欠的汇率相对较大，则应收款可能会在分期付款中付款；因此，这将需要更多时间。

However, the sooner the company collects the funds the better; as these funds can be reinvested in the business without having the need to take additional credit to run operations. Furthermore, if receivables take a longer time to pay, possible situations of坏账可能发生。账户衰退ivable turnover ratio is calculated as follows.

应收账款营业额=Credit Sales/ Average Accounts Receivables

Inventory Turnover

Inventory turnover is the number of times the company’s inventory is sold off and replaced with new inventory within the year. The time taken to sell the inventory indicates the level of demand that the company’s products have and this serves as a critical indicator of success. Inventory turnover ratio is calculated as per below.

Inventory Turnover = Cost of Goods Sold /Average Inventory

There are no ideal turnover ratios for accounts receivables and inventory as it predominantly depends on the nature of the industry. Retail industry is a good example to consider here since,

• Retail outlets hold significant amounts of inventory and their success depends on how fast the inventory is moving. Thus, inventory turnover is comparatively high in such retail contexts.
• 零售组织大多以信贷为基础从制造商那里购买商品，并在将商品出售给客户后解决。

What is the difference between Revenue and Turnover?

收入与营业额
Revenue is sales income earned over the accounting period	Turnover is the speed at which payments from receivables are obtained and inventory sold and replaced
Effect
收入影响盈利能力	Turnover affects efficiency
比率
收入用于计算毛利率，营业利润率和净利润率	Turnover is used to calculate accounts receivables turnover and inventory turnover

概括– Revenue vs Turnover

Maximizing revenue remains a vital aspect that all organizations thrive to achieve in order to conduct sustainable business. Comparing revenue with previous periods and similar companies with the assistance of ratios enable important insights as to how the company is growing. For turnover, companies may maintain certain standards with regard to how much the receivables and inventory turnover should be since these largely depend on the nature of business. Although there is a difference between revenue and turnover, both are important concepts to a business.

Reference:
1.“营业额。”Investopedia。N.p., 14 Mar. 2016. Web. 07 Feb. 2017.
2. “Accounts Receivable Turnover”AccountingTools。N.P.，N.D。网络。2017年2月7日。
3. “Inventory Turnover.”Investopedia。N.P.，2016年2月26日。2017年2月7日。
4.“收入的重要性”。商业& Entrepreneurship – azcentral.com。N.P.，N.D。网络。2017年2月7日。

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1.“马来西亚Perodua乘用车的销售，1994年至2013年（b）”，Aero777 - 通过自己的工作（公共领域）通过Commons Wikimedia
2.“ 1424043”（公共领域）通过Pixabay