損益計算書とは、貸借対照表とともに財務諸表の中でも主要なもので、企業の一定期間にどれだけの利益・損益を出したかを示す財務諸表です。
売上総利益（粗利益）とは、一番上の売上高から、製品を作るのに直接かかった費用である売上原価を差し引いたものです。 （株式用語辞典より）
損益計算書
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