When a middleman handles the sale, a company can book either the gross amount (everything the customer paid) or the net amount (only what it keeps). Same customer, same product, two very different revenue lines.
营收的「总额法」与「净额法」—— 当一笔销售
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | The AI trade meets a $20 billion reality check 营收的「总额法」与「净额法」—— 当一笔销售 · 第 2 张术语卡 | A $100 sale through a cloud provider: Anthropic can book the full $100 with the platform's cut as an expense; OpenAI books only its own share. 会计准则给的判据是「谁是主要责任人」：谁掌握定价权、谁承担存货风险和售后责任，谁就可以按总额法确认收入，否则只能按净额。这解释了为什么电商平台、云厂商、代理分销商的营收常常不可直接比较 —— 一个用总额法，营收会「大」一大截，但利润率会显得很薄；用净额法则相反。看一家公司，永远要连着看营收和利润率。 |