（2）總收入–總費用=淨收入/虧損淨收入是保留在企業內部以備將來使用的

（2）總收入–總費用=淨收入/虧損淨收入是保留在企業內部以備將來使用的利潤的剩餘部分，它反映了在考慮所有費用和收入後剩餘的現金量。淨收入很重要，因為它證明了業務的成功。 這是比收入更重要的數字，因為毫無意義地進行大量銷售而最終不會產生利潤。 對於經理來說，他們可以通過淨收入來查看經營業績，而淨收入可以讓公司經理清楚地了解每個部門的財務績效，從而找出導致財務或運營問題不佳的原因。

結果 (英文) 1:

(2) Total revenue - Total cost = Net income / loss
Net income is retained within the enterprise to the remaining part of the profits for future use, which reflects the after considering all the expenses and income of the remaining amount in cash.
Net income is important because it proved the success of the business. This is more important than the revenue figure, because a lot pointless and ultimately sales will not generate profits. For managers, they can be viewed by net operating results, net income allows company managers a clear understanding of the financial performance of each department to find out the cause of the poor financial or operational problems.

結果 (英文) 2:

(2) Total income - total expenses - net income/loss
Net income is the remainder of the profit retained within the enterprise for future use, reflecting the amount of cash remaining after all expenses and income have been taken into account.
Net income is important because it is a testament to the success of the business. This is a more important figure than revenue, because there is no sense of the large number of sales and ultimately no profit. "For managers, they can view operating performance through net income, which allows the manager to clearly understand the financial performance of each department and identify the causes of poor financial or operational problems."

結果 (英文) 3:

(2) Total income - total expense = net income / loss
Net income is the remaining part of profit retained within the enterprise for future use, which reflects the remaining cash volume after considering all expenses and income.
Net income is important because it proves the success of the business. That's more important than revenue, because there's no sense in making a lot of sales and ultimately no profit. For managers, they can view their business performance through net income, which enables managers to clearly understand the financial performance of each department and find out the causes of financial or operational problems.