拥有业务意味着了解您公司的价值。为了计算公司的价值，您可以使用称为EBITDA的公式。但是，什么是ebitda？EBITDA中包括哪些税？EBITDA中是否包括工资税？当我们回答这些问题时抓住您的笔和纸，看看计算业务EBITDA的一切。
什么是ebitda？
首先,什么EBITDA站for, and what is it? EBITDA stands for earnings before interest, taxes, depreciation, and amortization. Let’s take a look at what each of those means:
- 收益：公司的净收入或净亏损（又称损益）
- 兴趣：也称为利息费用，利息是借钱的实体所产生的成本
- 税：强制性捐款公司向政府支付*
- Depreciation: Reduction in the value of a physical asset over its useful life (e.g., a company car losing value after purchase)
- Amortization：与折旧类似，摊销显示贷款或非物理资产的价值随着时间的流逝而降低（例如，还清债务）
*并非所有税收都包括在计算中。
EBITDA告诉您什么？
现在您知道了EBITDA是什么，请仔细研究该公式的作用。EBITDA衡量公司的整体财务绩效，特别是盈利能力。但是，计算做es notinclude items such as property and equipment, so it can be misleading.
等式的最终目标是在不影响会计或财务扣除的影响的情况下对公司绩效进行更精确的衡量。
关于计算EBITDA及其告诉您的重要性，Matthew Dolman，Esq。的Sibley Dolman Gipe law firm说，
EBITDA is essentially a business’s complete overview of its financial performance. It allows the business to formulate its budget for the coming year, as well as determine how much of a profit it is making. It also determines any future staff layoffs, or whether there is room for team expansion.”
EBITDA计算中包括的收入
EBITDA uses the net income or net loss from the income statement. Use the total of all sales or收入minus全部花费during the period to find the earnings for the equation.
收入=收入 - 费用
Some expenses will be added back into the equation, but not all. So, be sure to remove all expenses to calculate the earnings needed for EBITDA.
兴趣included in the equation
计算您公司支付的商业债务的利息金额。利息费用对等式中的债务成本和影响税款产生中立影响。
例如，如果您有10,000美元business loan利率为2.5％，找到您在贷款上支付的总利率。仅在EBITDA方程中使用的利息中使用计算的利息，而不使用贷款本身。
税included in the formula
与业务相关的税收是不是EBITDA方程的一部分，因此您必须从计算中删除它们。
不要在等式中包括以下与业务相关的税款：
- 工资税
- Real and personal property taxes
- Use taxes
- 城市税
- 地方税（与当地所得税分开）
- Sales taxes
与业务相关的税收是花费that come with running the business regardless of business structure. Because most businesses must pay those tax expenses, the taxes are not important to the equation.
However,做include federal and state income taxes in your equation. These income taxes are not considered business-related taxes, so you must add them to the calculation.
EBITDA中折旧和摊销的作用是什么？
Again, depreciation and amortization are very similar and reflect a reduction in the value of something. However, depreciation is the loss of value of a physical asset, while amortization is the loss of value of a nonphysical asset.
什么是depreciation在EBITDA及其在方程式中的作用？而且，EBITDA及其角色的摊销是什么？折旧和摊销的作用是显示业务的现金流量和可用的毛利润。
大型折旧或摊销可以表明该公司的现金流量高于净收益。
You can typically find depreciation and amortization on your cash flow statement.
计算EBITDA
Use your financial statements to find your earnings, interest, taxes, depreciation, and amortization. Once you have that information, use the following calculations to determine your EBITDA:
EBITDA =收益 +利息 +税收 +折旧 +摊销
您也可以使用另一个计算来计算EBITDA：
EBITDA = Operating Income + Depreciation + Amortization
In the second equation, operating income is the profit after subtracting the costs of running the business (aka operating expenses). Operating income is typically calculated as:
Operating Income = Sales – Operating Expenses
The operating expenses include items such as wages and the cost of goods sold (COGS). Therefore, operating income gets calculated before removing interest and taxes. So, you only need to add in depreciation and amortization.
Example 1
Let’s say your business has earnings, or net income, of $50,000. Your total interest expense is $5,000, income tax expense is $6,000, depreciation is $2,500, and amortization expense is $7,500. Take a look at how to calculate your EBITDA:
ebitda = $ 50,000 + $ 5,000 + $$ 6,000 + $ 2,500 + $ 7,500
EBITDA = $71,000
Your earnings before interest, taxes, depreciation, and amortization are $71,000.
Example 2
您有第二家公司B公司，您想比较这两个业务之间的EBITDA。因此，您决定使用运营收入来确定第二个业务的EBITDA。
Company B has an operating income of $60,000, depreciation of $3,000, and amortization of $9,000. You calculate using the EBITDA formula like this:
ebitda = $ 60,000 + $ 3,000 + $ 9,000
ebitda = $ 72,000
您为B公司的EBITDA为72,000美元。
EBITDA公式的缺点
Though both equations are similar, the results can be different. Net income may include funds operating income does not include. Consider using both formulas to get a better idea of your true EBITDA.
And, depreciation and amortization are added back to determine EBITDA. The drawback to this is that both items can distort the company’s earnings if the business has a large number of fixed assets. So, amortization or depreciation can inflate earnings.
EBITDA也不属于公认的会计原则以衡量财务绩效。因此，企业之间的计算各不相同，公司可以选择优先考虑EBITDA而不是实际净收入，以分散财务报表中的问题。
什么是好ebitda？
A good EBITDA is a higher number compared to other businesses in the same industry, regardless of size. The higher the EBITDA margin, the lower operating expenses are in relation tototal revenue.
使用EBITDA利润来计算您的百分比：
EBITDA Margin = EBITDA /总收入
使用示例1，您的EBITDA为$ 71,000。但是，您的总收入为$ 150,000。
EBITDA Margin = $71,000 / $150,000
EBITDA保证金= 47％
EBITDA利润率为47％。更高的利润表明较高的盈利能力，公司运营效率更高。
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本文已从2017年6月27日的原始出版日期开始更新。
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