{"id":5493,"date":"2025-03-01T13:04:44","date_gmt":"2025-03-01T05:04:44","guid":{"rendered":"https:\/\/cathayvista.top\/?p=5493"},"modified":"2025-03-01T13:07:50","modified_gmt":"2025-03-01T05:07:50","slug":"earnings-before-interest-and-taxes-ebit-zhen","status":"publish","type":"post","link":"https:\/\/cathayvista.top\/index.php\/2025\/03\/01\/earnings-before-interest-and-taxes-ebit-zhen\/","title":{"rendered":"\u606f\u7a0e\u524d\u5229\u6da6 \/ Earnings before interest and taxes (EBIT) &#8211; \u4e2d\u82f1\u6587\u7ef4\u57fa\u767e\u79d1\u8bcd\u6761\u878d\u5408"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-small-font-size\">\u4e2d\u6587\u8bcd\u6761\u539f\u6587\u8fde\u63a5\uff08\u65e0\u6cd5\u4ece\u4e2d\u56fd\u5185\u5730\u8bbf\u95ee\uff09\uff1a<a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E6%81%AF%E7%A8%85%E5%89%8D%E5%88%A9%E6%BD%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bf7\u70b9\u51fb\u8fd9\u91cc\u8bbf\u95ee<\/a> <br>\u82f1\u6587\u8bcd\u6761\u539f\u6587\u94fe\u63a5\uff08\u65e0\u6cd5\u4ece\u4e2d\u56fd\u5185\u5730\u8bbf\u95ee\uff09\uff1a<a href=\"https:\/\/en.wikipedia.org\/wiki\/Earnings_before_interest_and_taxes\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bf7\u70b9\u51fb\u8fd9\u91cc\u8bbf\u95ee<\/a> <br>\u672c\u6587\u57fa\u4e8e\u82f1\u6587\u8bcd\u6761\u7684\u7ebf\u7d22\uff0c\u5e76\u8865\u5145\u90e8\u5206\u6765\u81ea\u4e2d\u6587\u8bcd\u6761\u7684\u5185\u5bb9\uff08\u5728\u4e8c\u8005\u51b2\u7a81\u65f6\uff0c\u4ee5\u66f4\u665a\u66f4\u65b0\u8005\u4e3a\u51c6\uff09\u3002 \u8fbd\u89c2\u642c\u8fd0\u65f6\u8fdb\u884c\u4e86\u5fc5\u8981\u7684\u5408\u89c4\u5316\u5904\u7406\uff0c\u4ee5\u4f7f\u5176\u80fd\u591f\u5728\u4e2d\u56fd\u5185\u5730\u4e0a\u4f20\u3002\u90e8\u5206\u6587\u5b57\u91c7\u7528<strong>\u6c49\u8bed\u62fc\u97f3<\/strong>\u65b9\u5f0f\u4ee3\u66ff\uff0c\u97f3\u8282\u540e\u7684\u6570\u5b57\u8868\u793a\u6c49\u8bed\u62fc\u97f3\u89c4\u5219\u4e2d\u7684\u58f0\u8c03\u3002 <\/p>\n\n\n\n<p class=\"has-small-font-size\">\u5173\u4e8e\u8fbd\u89c2\u7684\u7ef4\u57fa\u767e\u79d1\u642c\u8fd0\u8ba1\u5212\uff0c\u53ca\u6839\u636e\u540d\u79f0\u7cbe\u786e\u68c0\u7d22\u5df2\u642c\u8fd0\u7684\u8bcd\u6761\uff0c<a href=\"https:\/\/cathayvista.top\/index.php\/wikipedia-intro\/\" data-type=\"link\" data-id=\"https:\/\/cathayvista.top\/index.php\/wikipedia-intro\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bf7\u70b9\u51fb\u8fd9\u91cc\u8bbf\u95ee\u8fbd\u89c2\u7f51\u7ad9<\/a>\u3002\u7ef4\u57fa\u767e\u79d1\uff08Wikipedia\uff09\u662f\u7f8e\u56fd\u7ef4\u57fa\u5a92\u4f53\u57fa\u91d1\u4f1a\u7684\u4e92\u8054\u7f51\u767e\u79d1\u9879\u76ee\uff0c\u5176\u5185\u5bb9\u53ef\u80fd\u53d7\u5230\u7acb\u573a\u3001\u4fe1\u606f\u6765\u6e90\u7b49\u56e0\u7d20\u5f71\u54cd\uff0c\u8bf7\u5ba2\u89c2\u770b\u5f85\u3002\u6b63\u6587\u5185\u5bb9\u4e0d\u4ee3\u8868\u8bd1\u8005\u89c2\u70b9\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u8fbd\u89c2\u63d0\u4f9b\u7684\u7ffb\u8bd1\u4ec5\u4f9b\u53c2\u8003\u3002<strong>\u6587\u4e2d\u53ef\u80fd\u5305\u542b\u65e0\u6cd5\u4ece\u4e2d\u56fd\u5185\u5730\u8bbf\u95ee\u7684\u94fe\u63a5\u3002<\/strong> <\/p>\n<cite>\u8fbd\u89c2\u6240\u642c\u8fd0\u7684\u8bcd\u6761\u6587\u672c\u4e0e\u7ef4\u57fa\u767e\u79d1\u4e00\u9053\u540c\u6837\u9075\u5faaCC BY-SA 4.0\u534f\u8bae\uff08<a href=\"https:\/\/zhuanlan.zhihu.com\/p\/653887754?utm_psn=1730141199812366337\" target=\"_blank\" rel=\"noreferrer noopener\">\u8fbd\u89c2\u642c\u8fd0\u7684\u4e2d\u82f1\u6587\u5bf9\u7167\u7248\u672c<\/a>\uff09\uff0c\u5728\u7b26\u5408\u534f\u8bae\u8981\u6c42\u7684\u60c5\u51b5\u4e0b\u60a8\u53ef\u4ee5\u514d\u8d39\u4f7f\u7528\u5176\u5185\u5bb9\uff08\u5305\u62ec\u5546\u7528\uff09\u3002\u56fe\u7247\u548c\u89c6\u9891\u53ef\u80fd\u9075\u5faa\u4e0d\u540c\u7684\u5171\u4eab\u534f\u8bae\u3002<a href=\"https:\/\/zhuanlan.zhihu.com\/p\/666846485?utm_psn=1730141316690960386\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bf7\u70b9\u51fb\u8fd9\u91cc\u8bbf\u95ee<\/a><\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u6b63\u6587\uff08\u53d1\u5e03\u4e8e\u77e5\u4e4e\u4e13\u680f\uff09<\/h2>\n\n\n\n<p><a href=\"https:\/\/zhuanlan.zhihu.com\/p\/27239331059\/\">\u8bf7\u70b9\u51fb\u8fd9\u91cc\u8bbf\u95ee<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"See_also\">2. \u53c2\u89c1\uff08\u7ef4\u57fa\u767e\u79d1\u7684\u76f8\u5173\u8bcd\u6761\uff09| See also<\/h2>\n\n\n\n<p><a href=\"https:\/\/en.wikipedia.org\/wiki\/Wikidata\">Wikidata<\/a>\u00a0has the property:<br>\u3010\u53c2\u8003\u8bd1\u6587\u3011\u7ef4\u57fa\u6570\u636e\u6709\u4ee5\u4e0b\u6570\u636e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list has-small-font-size\">\n<li><img loading=\"lazy\" decoding=\"async\" width=\"4\" height=\"4\" srcset=\"\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/a\/a8\/Disc_Plain_blue_dark.svg\/6px-Disc_Plain_blue_dark.svg.png 1.5x, \/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/a\/a8\/Disc_Plain_blue_dark.svg\/8px-Disc_Plain_blue_dark.svg.png 2x\" src=\"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/a\/a8\/Disc_Plain_blue_dark.svg\/4px-Disc_Plain_blue_dark.svg.png\" alt=\"\">\u00a0<strong><em><a href=\"https:\/\/www.wikidata.org\/wiki\/Property_talk:P3362\">operating income (P3362)<\/a><\/em><\/strong>\u00a0(see\u00a0<a href=\"https:\/\/query.wikidata.org\/embed.html#SELECT%20%3FWikidata_item_%20%3FWikidata_item_Label%20%3Fvalue%20%3FvalueLabel%20%3FEnglish_Wikipedia_article%20%23Show%20data%20in%20this%20order%0A%7B%0A%09%3FWikidata_item_%20wdt%3AP3362%20%3Fvalue%20.%20%23Collecting%20all%20items%20which%20have%20P3362%20data%2C%20from%20whole%20Wikidata%20item%20pages%0A%09OPTIONAL%20%7B%3FEnglish_Wikipedia_article%20schema%3Aabout%20%3FWikidata_item_%3B%20schema%3AisPartOf%20%3Chttps%3A%2F%2Fen.wikipedia.org%2F%3E%20.%7D%20%23If%20collected%20item%20has%20link%20to%20English%20Wikipedia%2C%20show%20that%0A%09SERVICE%20wikibase%3Alabel%20%7B%20bd%3AserviceParam%20wikibase%3Alanguage%20%22en%22%20%20%7D%20%23Show%20label%20in%20this%20language.%20%22en%22%20is%20English.%20%20%20%0A%7D%0ALIMIT%201000\">uses<\/a>)<\/li>\n<\/ul>\n\n\n\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p>\n\n\n\n<ul class=\"wp-block-list has-small-font-size\">\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/EBITA\">Earnings before interest, taxes, and amortization<\/a>\u00a0(EBITA)\u3010\u5229\u606f\u3001\u7a0e\u9879\u53ca\u644a\u9500\u524d\u5229\u6da6\uff08EBITA\uff09\u3011<\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/EBITD\">Earnings before interest, taxes, and depreciation<\/a>\u00a0(EBITD)\u3010\u5229\u606f\u3001\u7a0e\u9879\u53ca\u6298\u65e7\u524d\u5229\u6da6\uff08EBITD\uff09\u3011<\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/EBITDAR\">Earnings before interest, taxes, depreciation, amortization, and restructuring or rent costs<\/a>\u00a0(EBITDAR)\u3010\u5229\u606f\u3001\u7a0e\u9879\u3001\u6298\u65e7\u3001\u644a\u9500\u53ca\u91cd\u7ec4\u6216\u79df\u8d41\u6210\u672c\u524d\u5229\u6da6\uff08EBITDAR\uff09\u3011<\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/EBITDA\">Earnings before interest, taxes, depreciation, and amortization<\/a>\u00a0(EBITDA) \/ <a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E6%81%AF%E7%A8%85%E6%8A%98%E8%88%8A%E6%94%A4%E9%8A%B7%E5%89%8D%E7%9B%88%E9%A4%98\">\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u76c8\u4f59<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/EV\/EBITDA\">EV\/EBITDA<\/a>\u3010\u4f01\u4e1a\u4ef7\u503c\/\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EV\/EBITDA\uff09\u3011<\/li>\n\n\n\n<li><a href=\"https:\/\/en.wikipedia.org\/wiki\/OIBDA\">Operating income before depreciation and amortization<\/a>\u00a0(OIBDA)\u3010\u6298\u65e7\u548c\u644a\u9500\u524d\u7684\u8425\u4e1a\u6536\u5165\uff08OIBDA\uff09\u3011<\/li>\n\n\n\n<li><a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E6%90%8D%E7%9B%8A%E8%A1%A8\">\u635f\u76ca\u8868<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E7%A8%85%E5%89%8D%E5%88%A9%E6%BD%A4\">\u7a0e\u524d\u5229\u6da6<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E7%87%9F%E6%A5%AD%E5%88%A9%E6%BD%A4\">\u8425\u4e1a\u5229\u6da6<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"References\">3. \u82f1\u6587\u8bcd\u6761\u53c2\u8003\u6587\u732e | References<\/h2>\n\n\n\n<ol class=\"wp-block-list has-small-font-size\">\n<li>Bodie, Zvi; Kane, Alex; Marcus, Alan (2005).\u00a0<a href=\"https:\/\/archive.org\/details\/isbn_9780072503678\"><em>Essentials of Investments<\/em><\/a>.\u00a0<a href=\"https:\/\/en.wikipedia.org\/wiki\/McGraw_Hill\">McGraw Hill<\/a>. p.\u00a0<a href=\"https:\/\/archive.org\/details\/isbn_9780072503678\/page\/452\">452<\/a>.\u00a0<a href=\"https:\/\/en.wikipedia.org\/wiki\/ISBN_(identifier)\">ISBN<\/a>\u00a0<a href=\"https:\/\/en.wikipedia.org\/wiki\/Special:BookSources\/9780072510775\"><bdi>9780072510775<\/bdi><\/a>.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nasdaq.com\/glossary\/e\/earnings-before-interest-and-taxes\">&#8220;Earnings before interest and, taxes (EBIT)&#8221;<\/a>.\u00a0<a href=\"https:\/\/en.wikipedia.org\/wiki\/NASDAQ\">NASDAQ<\/a>.\u00a0<a href=\"https:\/\/web.archive.org\/web\/20230605113642\/https:\/\/www.nasdaq.com\/glossary\/e\/earnings-before-interest-and-taxes\">Archived<\/a>\u00a0from the original on Jun 5, 2023.<\/li>\n\n\n\n<li>Murphy, Chris B. (2019-07-11).\u00a0<a href=\"https:\/\/www.investopedia.com\/ask\/answers\/012015\/what-difference-between-ebit-and-operating-income.asp\">&#8220;How are EBIT and operating income different?&#8221;<\/a>.\u00a0<a href=\"https:\/\/en.wikipedia.org\/wiki\/Investopedia\">Investopedia<\/a>.<\/li>\n\n\n\n<li><a href=\"http:\/\/www.investorwords.com\/1631\/EBIT.html\">&#8220;What is EBIT? definition and meaning&#8221;<\/a>.\u00a0<em>investorwords.com<\/em>. Retrieved\u00a02019-10-03.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u53c3\u8003\u8cc7\u6599\">4. \u4e2d\u6587\u8bcd\u6761\u53c2\u8003\u8d44\u6599<\/h2>\n\n\n\n<ol class=\"wp-block-list has-small-font-size\">\n<li><strong><a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E6%81%AF%E7%A8%85%E5%89%8D%E5%88%A9%E6%BD%A4#cite_ref-1\">^<\/a><\/strong>\u00a0<a href=\"https:\/\/web.archive.org\/web\/20211027130125\/https:\/\/terms.naer.edu.tw\/detail\/1727689\/\">Earnings Before Interest and Tax(EBIT) &#8211; \u606f\u7a05\u524d\u5229\u6f64 &#8211; \u570b\u5bb6\u6559\u80b2\u7814\u7a76\u9662\u96d9\u8a9e\u8a5e\u5f59<\/a>.\u00a0<a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E5%9C%8B%E5%AE%B6%E6%95%99%E8%82%B2%E7%A0%94%E7%A9%B6%E9%99%A2\">\u56fd\u5bb6\u6559\u80b2\u7814\u7a76\u9662<\/a>.\u00a0[2021-10-25]. \uff08<a href=\"http:\/\/terms.naer.edu.tw\/detail\/1727689\/\">\u539f\u59cb\u5185\u5bb9<\/a>\u5b58\u6863\u4e8e2021-10-27\uff09\u00a0<strong>\uff08\u4e2d\u6587\uff08\u53f0\u6e7e\uff09\uff09<\/strong>.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E6%81%AF%E7%A8%85%E5%89%8D%E5%88%A9%E6%BD%A4#cite_ref-2\">^<\/a><\/strong>\u00a0<a href=\"https:\/\/www.investopedia.com\/ask\/answers\/012015\/what-difference-between-ebit-and-operating-income.asp\">EBIT vs. Operating Income: Critical Differences and What They Mean<\/a>. Investopedia.\u00a0[2023-04-02]. \uff08\u539f\u59cb\u5185\u5bb9<a href=\"https:\/\/web.archive.org\/web\/20191121114418\/https:\/\/www.investopedia.com\/ask\/answers\/012015\/what-difference-between-ebit-and-operating-income.asp\">\u5b58\u6863<\/a>\u4e8e2019-11-21\uff09\u00a0<strong>\uff08\u82f1\u8bed\uff09<\/strong>.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5916\u90e8\u94fe\u63a5\">5. \u5916\u90e8\u94fe\u63a5<\/h2>\n\n\n\n<ul class=\"wp-block-list has-small-font-size\">\n<li><a href=\"http:\/\/www.12manage.com\/methods_ebit_zh.html\">[1]<\/a>\u00a0\uff08<a href=\"https:\/\/web.archive.org\/web\/20071012084101\/http:\/\/www.12manage.com\/methods_ebit_zh.html\">\u9875\u9762\u5b58\u6863\u5907\u4efd<\/a>\uff0c\u5b58\u4e8e<a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86\">\u4e92\u8054\u7f51\u6863\u6848\u9986<\/a>\uff09 \u606f\u7a0e\u524d\u5229\u6da6\uff08EBIT\uff09\u572812manage\u7684\u8be6\u7ec6\u89e3\u6790\u53ca\u516c\u5f0f\u7b97\u6cd5]<\/li>\n\n\n\n<li><a href=\"https:\/\/www.youtube.com\/watch?v=Yv9Y04dhvyU&amp;t=44s\">[2]<\/a>\u00a0\uff08<a href=\"https:\/\/web.archive.org\/web\/20200522124840\/https:\/\/www.youtube.com\/watch?v=Yv9Y04dhvyU&amp;t=44s\">\u9875\u9762\u5b58\u6863\u5907\u4efd<\/a>\uff0c\u5b58\u4e8e<a href=\"https:\/\/zh.wikipedia.org\/wiki\/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86\">\u4e92\u8054\u7f51\u6863\u6848\u9986<\/a>\uff09 \u3010\u91d1\u878d\u5c0f\u8d34\u58eb\u3011\u79d2\u61c2 EBIT &amp; EBITDA<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u6587\u8bcd\u6761\u539f\u6587\u8fde\u63a5\uff08\u65e0\u6cd5\u4ece\u4e2d\u56fd\u5185\u5730\u8bbf\u95ee\uff09\uff1a\u8bf7\u70b9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[72],"tags":[155,101],"class_list":["post-5493","post","type-post","status-publish","format-standard","hentry","category-organization-and-operation-of-enterprise","tag-155","tag-101"],"_links":{"self":[{"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/posts\/5493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/comments?post=5493"}],"version-history":[{"count":0,"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/posts\/5493\/revisions"}],"wp:attachment":[{"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/media?parent=5493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/categories?post=5493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cathayvista.top\/index.php\/wp-json\/wp\/v2\/tags?post=5493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}