|NET SALES (revenue)|
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Definition of NET SALES (revenue)
NET SALES (revenue)
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
Same as PV, but usually includes a subtraction for an initial cash outlay.
Similar to equipment trust certificates except that the lender is either the
The formal name for the load of a back-end load fund.
The average number of days' worth of sales that is held in inventory.
Average collection period.
A U.S. corporation that receives a tax incentive for
An exchange arrangement formed in 1979 that involves the currencies
Offsetting exposures in one currency with exposures in the same or another currency,
Total firm value minus total firm debt.
A special type of corporation created by the Tax Reform Act of 1984 that
Bond issued by local government agencies on behalf of corporations.
An organization founded in 1944 to oversee exchange arrangements of
A division of the CME established in 1972 for trading financial
Gold held by governmental authorities as a financial asset.
Actions taken by the Board of Governors of the Federal Reserve System to influence the
Monetary / non-monetary method
Under this translation method, monetary items (e.g. cash, accounts
Net adjusted present value
The adjusted present value minus the initial cost of an investment.
Net advantage of refunding
The net present value of the savings from a refunding.
Net advantage to leasing
The net present value of entering into a lease financing arrangement rather than
Net advantage to merging
The difference in total post- and pre-merger market value minus the cost of the merger.
Net asset value (NAV)
The value of a fund's investments. For a mutual fund, the net asset value per share
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
Net benefit to leverage factor
A linear approximation of a factor, T*, that enables one to operationalize the
Net book value
The current book value of an asset or liability; that is, its original book value net of any
Net cash balance
Beginning cash balance plus cash receipts minus cash disbursements.
This is the difference between a day's last trade and the previous day's last trade.
Net errors and omissions
In balance of payments accounting, net errors and omissions record the statistical
Net financing cost
Also called the cost of carry or, simply, carry, the difference between the cost of financing
Sum of disbursement float and collection float.
The company's total earnings, reflecting revenues adjusted for costs of doing business,
Gross, or total, investment minus depreciation.
A lease arrangement under which the lessee is responsible for all property taxes, maintenance
Net operating losses
Losses that a firm can take advantage of to reduce taxes.
Net operating margin
The ratio of net operating income to net sales.
The period of time between the end of the discount period and the date payment is due.
Net present value (NPV)
The present value of the expected future cash flows minus the cost.
Net present value of growth opportunities
A model valuing a firm in which net present value of new
Net present value of future investments
The present value of the total sum of NPVs expected to result from
Net present value rule
An investment is worth making if it has a positive NPV. Projects with negative NPVs
Net profit margin
net income divided by sales; the amount of each sales dollar left over after all expenses
Net salvage value
The after-tax net cash flow for terminating the project.
Net working capital
Current assets minus current liabilities. Often simply referred to as working capital.
Common stockholders' equity which consists of common stock, surplus, and retained earnings.
Reducing transfers of funds between subsidiaries or separate companies to a net amount.
To get or bring in as a net; to clear as profit.
Reducing fund transfers between affiliates to only a netted amount. netting can be done on
Price/sales ratio (PS Ratio)
Determined by dividing current stock price by revenue per share (adjusted for stock splits).
A bond issued by a municipality to finance either a project or an enterprise where the issuer
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
The minimum available return that will trigger an immunization strategy in a contingent
The fee charged by a mutual fund when purchasing shares, usually payable as a commission to
A key input to a firm's financial planning process. External sales forecasts are based on
An arrangement whereby a firm leases its own equipment, such as IBM leasing its own
SIMEX (Singapore International Monetary Exchange)
A leading futures and options exchange in Singapore.
Total sales and other revenue for the period shown. Known as "turnover" in the UK.
The profit a company makes after cost of goods sold, expenses, and taxes are subtracted from net sales.
NUMBER OF DAYS SALES IN RECEIVABLES
(also called average collection period). The number of days of net sales that are tied up in credit sales (accounts receivable) that haven’t been collected yet.
RATIO OF NET INCOME TO NET SALES
A ratio that shows how much net income (profit) a company made on each dollar of net sales. Here’s the formula:
RATIO OF NET SALES TO NET INCOME
A ratio that shows how much a company had to collect in net sales to make a dollar of profit. Figure it this way:
Cost of sales
The manufacture or purchase price of goods sold in a period or the cost of providing a service.
Net present value (NPV)
A discounted cash flow technique used for investment appraisal that calculates the present value of future cash flows and deducts the initial capital investment.
See operating profit.
Income earned from the sale of goods and services.
The mix of product/services offered by the business, each of which may be aimed at different customers, with each product/service having different prices and costs.
The last line of the Income Statement; it represents the amount that the company earned during a specified period.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term revenue.
A contra account that offsets revenue. It represents the amount of the discounts for early payment allowed on sales.
A journal used to record the transactions that result in a credit to sales.
A contra account that offsets revenue. It represents the amount of sales made that were later returned.
Money that has been paid by customers for work yet to be done or goods yet to be provided.
net income (also called the bottom line, earnings, net earnings, and net
net present value (NPV)
Equals the present value (PV) of a capital investment
Generally refers to the book value of owners’ equity as reported
return on sales
This ratio equals net income divided by sales revenue.
Operating expenses that vary in proportion to
Net Present Value (NPV)
The present value of all future cash inflows minus the present value
approximated net realizable value at split-off allocation
a method of allocating joint cost to joint products using a
the revenue resulting from an additional contemplated sale
Internet business model
a model that involves
a mechanism for sharing information and delivering data from corporate databases to the local-area network (LAN) desktops
net cost of normal spoilage
the cost of spoiled work less the estimated disposal value of that work
net present value (NPV)
the difference between the present values of all cash inflows and outflows for an investment project
net present value method
a process that uses the discounted
net realizable value approach
a method of accounting for by-products or scrap that requires that the net realizable value of these products be treated as a reduction in the cost of the primary products; primary product cost may be reduced by decreasing either
net realizable value at split-off allocation
a method of allocating joint cost to joint products that uses, as the proration base, sales value at split-off minus all costs necessary
a flexible organization structure that
a responsibility center for which a manager is accountable only for the generation of revenues and has no control over setting selling prices, or budgeting or incurring costs
the relative combination of quantities of sales of the various products that make up the total sales of a company
sales value at split-off allocation
a method of assigning joint cost to joint products that uses the relative sales values of the products at the split-off point as the proration basis; use of this method requires that all joint products
The total sales recorded prior to sales discounts and returns.
The excess of revenues over expenses, including the impact of income taxes.
Net present value
A discounted cash flow methodology that uses a required rate of
Net realizeable value
The expected revenue to be gained from the sale of an item or
Total revenue, less the cost of sales returns, allowances, and discounts.
An inflow of cash, accounts receivable, or barter from a customer in exchange
A reduction in a price that is allowed by the seller, due to a problem
A reduction in the price of a product or service that is offered by the
Sales value at split-off
A cost allocation methodology that allocates joint costs to joint
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