利润一词是当今商品经济条件下运用最为广泛的专用名词之一。然而,长期以来我们一直把利润的含义含糊地等同于会计核算中的利润,即会计利润。其实,从严格意义上说,利润可分别定义为生产利润、销售利润(或会计利润)、经济利润、正常利润、边际利润,等等。不同的利润,其含义、计算方法及意义各不相同。这里着重谈谈经济利润的含义、计算及其意义。 The term profit is one of the most widely used special terms under today’s commodity economy. However, for a long time we have equated the meaning of profits vaguely with the profits in accounting, ie accounting profits. In fact, in a strict sense, profits can be defined as production profits, sales profits (or accounting profits), economic profits, normal profits, profit margins, and so on. Different profits have different meanings, calculation methods and meanings. Here we focus on the meaning, calculation and significance of economic profits.