Accounting Profit Calculator
From total revenue and explicit costs, work out the accounting profit shown on the income statement.
輸入資料
計算結果
重點速覽：Accounting profit = total revenue - explicit costs (actual cash outlays recorded in the accounts: materials, wages, rent, utilities, interest, tax). It excludes implicit (opportunity) costs, so it usually exceeds economic profit. It is the basis of external reporting, tax filing and performance evaluation.
計算公式
會計利潤 = 總收入 − 顯性成本。
$$\text{會計利潤} = \text{總收入} - \text{顯性成本}$$$$\text{經濟利潤} = \text{會計利潤} - \text{隱性成本}$$使用說明
- Enter total revenue for the period.
- Enter the explicit (paid, recorded) costs.
- View the accounting profit.
總收入固定為 HK$2,000,000 時，不同顯性成本對應的會計利潤
| 總收入 | 顯性成本 | 會計利潤 | 解讀 |
|---|---|---|---|
| HK$2,000,000 | HK$1,200,000 | HK$800,000 | 成本控制佳，利潤豐厚 |
| HK$2,000,000 | HK$1,400,000 | HK$600,000 | 利潤穩健 |
| HK$2,000,000 | HK$1,600,000 | HK$400,000 | 利潤中等，成本偏高 |
| HK$2,000,000 | HK$1,800,000 | HK$200,000 | 利潤微薄，緩衝薄弱 |
| HK$2,000,000 | HK$2,000,000 | HK$0 | 打平，收入僅蓋過成本 |
理財情境案例
案例一：帳面賺錢，機會成本卻吃掉全部利潤
陳先生辭去月薪 HK$50,000 的工作，全職經營一間小店。第一年總收入 HK$2,400,000，顯性成本 (貨品、租金、兼職人工、水電等) HK$1,700,000，會計利潤 = 2,400,000 − 1,700,000 = HK$700,000，帳面相當可觀。
但若計入隱性成本：他放棄的年薪約 HK$600,000，加上投入的自有資金 HK$1,000,000 若買穩健產品一年可得約 HK$40,000，隱性成本合計約 HK$640,000。經濟利潤 = 700,000 − 640,000 ≈ HK$60,000。
結論：這門生意帳面賺 70 萬，但把「不去打工、不去投資」的機會成本算進去後，實際只比其他選擇多賺約 6 萬。會計利潤看似豐厚，經濟利潤才揭示真正的超額回報有多薄。
案例二：同樣收入，成本結構決定利潤高低
兩間同業年收入同為 HK$2,000,000。A 店嚴控成本，顯性成本 HK$1,400,000，會計利潤 = 2,000,000 − 1,400,000 = HK$600,000;B 店租金與人工偏高，顯性成本 HK$1,800,000，會計利潤僅 HK$200,000。
同樣的營業額，A 店的會計利潤是 B 店的 3 倍，差別完全來自顯性成本的控制。這說明在收入相近的行業，成本管理往往是拉開盈利差距的關鍵。經營者要提升會計利潤，除了做大收入，更要盯緊每一項有付款的顯性成本。
常見問題
What is the difference between accounting and economic profit?
Accounting profit deducts only explicit costs (actual payments) — the profit on the income statement. Economic profit also deducts implicit costs (opportunity cost of own resources). So accounting profit is usually larger. Accounting profit shows book earnings; economic profit shows whether the business truly beats the next-best alternative.
What are implicit costs?
Implicit costs are the opportunity cost of resources used — no cash paid, not recorded, but a forgone return. Examples: the owner's unpaid labour (foregone salary), and returns on own capital if invested elsewhere. They do not affect accounting profit but matter for economic profit and decisions.
Does positive accounting profit mean the business is worth continuing?
Not necessarily. A positive figure only means revenue covers actual payments; counting implicit costs, economic profit could be zero or negative, meaning better returns elsewhere. Assess 'worth continuing' with economic profit too.
What counts as explicit costs?
Explicit costs are actual payments with a clear accounting entry: direct costs (materials, goods, direct labour), operating expenses (rent, utilities, admin salaries, marketing, insurance, travel), finance costs (interest), depreciation and amortisation (non-cash but recognised), and taxes. Anything traceable to a journal entry is explicit; implicit costs (unpaid owner labour, own-capital return) are not.
Is accounting profit the same as net income?
In most contexts, 'accounting profit' is closest to bottom-line net income (after all explicit costs including interest and tax). The income statement has layers — gross profit, operating profit/EBIT, pre-tax profit/EBT, then net income. This calculator uses the broadest definition: total revenue minus all explicit costs. Confirm you compare the same profit layer when benchmarking.
相關工具
參考資料
內容審核：香港計算器財經團隊。計算邏輯與公式參考香港金融管理局（HKMA）及投資者及理財教育委員會（IFEC）之個人理財計算指引，結果僅供參考，實際以相關機構公佈為準。