Selling price-purchase price (cost) = profit profit/purchase price (cost) = profit margin Purchase price (cost) times (1+ profit margin) = selling price.

Profit = cost price profit rate = profit/cost profit. The basic quantitative relationship of the problem is: the profit of goods = (income)-(cost); Or the profit of goods = (income) * (profit rate)

Operating profit = main business income-main business cost+other business income-other business cost-operating expenses-management expenses-financial expenses-value-added tax-tax-asset impairment loss+fair value change income-fair value change loss+investment income-investment loss.

Extended data

If the gross profit is not enough to compensate the circulation expenses and taxes, the enterprise will lose money. The percentage of gross profit in commodity sales revenue or operating income is called gross profit margin. Gross profit margin is generally divided into comprehensive gross profit margin, classified gross profit margin and single commodity gross profit margin.

The gross profit margin of commodity sales directly reflects the price difference level of all categories and some commodities operated by enterprises, and is the basis for accounting whether the operating results and price setting of enterprises are reasonable.