Over 1.8 million professionals use CFI to learn accounting, financial analysis, modeling and more. Start with a free account to explore 20+ always-free courses and hundreds of finance templates and cheat sheets.
Sales revenue is the income received by a company from its sales of goods or the provision of services. In accounting, the terms “sales” and “revenue” can be, and often are, used interchangeably to mean the same thing. It is important to note that revenue does not necessarily mean cash received. A portion of sales revenue may be paid in cash and a portion may be paid on credit, through such means as accounts receivables.
Sales revenue can be shown on the income statement by either the gross revenue amount or net revenue. Gross revenue is before contra-revenue accounts like allowance for sales returns, bad debt expense, any potential sales discounts, etc. Gross revenue is reduced to net revenue after accounting for all of the previously discussed contra-revenue accounts.
Sales revenue is the income received by a company from its sales of goods or the provision of services. Sales revenue can be shown on the income statement by either the gross revenue amount or net revenue.
Gross revenue is before contra-revenue accounts like allowance for sales returns and bad debt expense. Net revenue is after those contra-revenue accounts.
Sales revenue is an important line item in the top-down approach of forecasting the income statement. That is why it is crucial to forecast revenue as accurately as possible.
Most companies simply report net revenue. However, if gross revenue is shown it will have the contra-revenue deductions listed below gross revenue, and a subtotal for net revenue below that.
Sales Revenue and the Income Statement
The very first line of the income statement is sales revenue. This is important for two reasons. First, it marks the starting point for arriving at net income. From revenue, cost of goods sold is deducted to find gross profit. Depreciation and SG&A expenses are deducted from gross profit to find the operating margin, also known as EBIT. EBIT less interest expense is pre-tax income, and pre-tax income minus taxes is net income.
Secondly, as the first item on the income statement, sales revenue is an important line item in the top-down approach of forecasting the income statement (and also why revenue is often known as the “top line”). The historic trend of revenue is analyzed, and revenue for future periods is forecasted. All expenses below sales revenue are often found expressed as a percentage of that revenue. As the first item listed on a financial statement, it becomes the pivot or anchor from which other line items are proportional to.
Sales Revenue Example
Below is an example from Amazon’s 2017 annual report (10-k) which shows a breakdown of its sales according to products and services. In 2017, Amazon had net sales of $119 billion from products and $59 billion from services, for a combined total of $178 billion. As you can see, this forms the top of the income statement, and all expenses and profits or losses are located below that level in the report.
Take your learning and productivity to the next level with our Premium Templates.
Upgrading to a paid membership gives you access to our extensive collection of plug-and-play Templates designed to power your performance—as well as CFI's full course catalog and accredited Certification Programs.
Already have a Self-Study or Full-Immersion membership? Log in
Access Exclusive Templates
Gain unlimited access to more than 250 productivity Templates, CFI's full course catalog and accredited Certification Programs, hundreds of resources, expert reviews and support, the chance to work with real-world finance and research tools, and more.
Zaidi ya wataalamu milioni 1.8 hutumia CFI kujifunza uhasibu, uchambuzi wa kifedha, modeling na zaidi. Kuanza na akaunti ya bure ya kugundua kozi 20+ za bure na mamia ya templates za fedha na karatasi za kudanganya. Mapato ya mauzo ni mapato yanayopokelewa na kampuni kutoka kwa mauzo yake ya bidhaa au utoaji wa huduma. Katika uhasibu, maneno "mauzo" na "mapato" yanaweza kuwa, na mara nyingi hutumiwa kwa kubadilishana kumaanisha kitu kimoja. Ni muhimu kutambua kwamba mapato si lazima kumaanisha fedha zilizopokelewa. Sehemu ya mapato ya mauzo inaweza kulipwa kwa fedha na sehemu inaweza kulipwa kwa mikopo, kupitia njia kama vile akaunti za kupokea. Mapato ya mauzo yanaweza kuonyeshwa kwenye taarifa ya mapato kwa kiasi cha mapato ya jumla au mapato ya usawa. Mapato ya jumla ni kabla ya akaunti za mapato kama vile ruzuku kwa mapato ya mauzo, gharama ya deni mbaya, punguzo lolote la mauzo, nk. Mapato ya jumla hupunguzwa kuwa mapato ya usawa baada ya kuhesabu akaunti zote za mapato zilizozungumziwa hapo awali. Mapato ya mauzo ni mapato yanayopokelewa na kampuni kutoka kwa mauzo yake ya bidhaa au utoaji wa huduma. Mapato ya mauzo yanaweza kuonyeshwa kwenye taarifa ya mapato kwa kiasi cha mapato ya jumla au mapato ya usawa. Mapato ya jumla ni kabla ya akaunti za mapato kama ruzuku kwa mapato ya mauzo na gharama ya deni mbaya. Mapato ya usawa ni baada ya akaunti hizo za mapato ya kinyume. Mapato ya mauzo ni kipengele muhimu katika mbinu ya juu-chini ya utabiri wa taarifa ya mapato. Hiyo ndiyo sababu ni muhimu kutabiri mapato kwa usahihi iwezekanavyo. Kampuni nyingi hutoa ripoti tu ya mapato ya usawa. Hata hivyo, kama mapato ya jumla ni alionyesha itakuwa na contra-mapato deductions waliotajwa chini ya mapato ya jumla, na subtotal kwa mapato ya safi chini ya kwamba. Mapato ya mauzo na taarifa ya mapato Mstari wa kwanza wa taarifa ya mapato ni mapato ya mauzo. Jambo hilo ni muhimu kwa sababu mbili. Kwanza, ni alama ya kuanzia kwa ajili ya kufika katika mapato ya usawa. Kutoka mapato, gharama ya bidhaa kuuzwa ni deducted kupata faida ya jumla. Amortization na gharama za jumla na za jumla zinapunguzwa kutoka kwa faida ya jumla ili kupata margin ya uendeshaji, inayojulikana pia kama EBIT. EBIT minus riba gharama ni mapato kabla ya kodi, na mapato kabla ya kodi minus kodi ni mapato safi. Pili, kama kipengele cha kwanza juu ya taarifa ya mapato, mapato ya mauzo ni kipengele muhimu mstari katika mbinu ya juu-chini ya utabiri wa taarifa ya mapato (na pia kwa nini mapato ni mara nyingi inajulikana kama <unk>mstari wa juu<unk>). Mwelekeo wa kihistoria wa mapato ni kuchambuliwa, na mapato kwa ajili ya vipindi vya baadaye ni utabiri. Gharama zote chini ya mapato ya mauzo mara nyingi hupatikana kuonyeshwa kama asilimia ya mapato hayo. Kama kipengele cha kwanza waliotajwa juu ya taarifa ya kifedha, inakuwa pivot au nanga ambayo vipengele vingine mstari ni uwiano na. Mfano wa mapato ya mauzo: Chini ni mfano kutoka kwa ripoti ya kila mwaka ya Amazon ya 2017 (k) ambayo inaonyesha mgawanyiko wa mauzo yake kulingana na bidhaa na huduma. Amazon ilipata mauzo ya $ 119 bilioni kutoka kwa bidhaa na $ 59 bilioni kutoka kwa huduma, kwa jumla ya $ 178 bilioni. Kama unavyoona, hii ni sehemu ya juu ya taarifa ya mapato, na gharama zote na faida au hasara ziko chini ya kiwango hicho katika ripoti. Kuchukua kujifunza yako na uzalishaji kwa ngazi ya pili na yetu Premium Templates. Upgrading kwa uanachama kulipwa inakupa upatikanaji wa mkusanyiko wetu mkubwa wa Plug-na-kucheza Templates iliyoundwa nguvu utendaji wako kama vile CFI ya kamili kozi orodha na programu ya vyeti accredited. Tayari una uanachama wa Kujifunza-Kwa-Wenyewe au Uingizaji-Kamili? Kupata zaidi ya 250 templates uzalishaji, orodha kamili ya kozi ya CFI na programu ya vyeti, mamia ya rasilimali, mapitio ya wataalamu na msaada, nafasi ya kufanya kazi na fedha halisi na zana za utafiti, na zaidi.