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EBITD（Earnings Before Interest, Tax and Depreciation/扣除利息、税项及折旧前盈利）

EBITD

公司财务表现标准，计算方法为：总收入 - 开支（税项、利息及折旧除外）

This measure attempts to gauge a firm's pROFitability before any legally required payments, such as taxes and interest on debt, are paid. Depreciation is removed because this is an expense the firm records, but DOEs not necessarily have to pay in cash. 这个指标是用来估算一个企业在扣除法律规定的税费及利息前的利润，不包括折旧费用，因为折旧费用并不需要支付现金，只是账上计提。

EBITD is very similar to earnings before interest, taxes, depreciation and amortization (EBITDA), but excludes amortization. 息税折旧前利润跟息税折旧摊销前利润很相似，前者不包括摊销费用。

The difference between amortization and depreciation is subtle, but worth noting. Depreciation relates to the expensing of the original cost of a tangible assets over its useful life, while amortization is the expense of an intangible asset's cost over its useful life. Intangible assets include, but are not limited to, goodwill and patents, and are unlikely to represent a large expense for most firms.

Using either the EBITD or EBITDA measures should yield similar results

　　An indicator of a company's financial performance, which is calculated as:

　　=Revenue-Expenses(excluding taxes,interest and depreciation)

This measure attempts to gauge a firm's profitability before any legally required payments, such as taxes and interest on debt, are paid. Depreciation is removed because this is an expense the firm records, but does not necessarily have to pay in cash.InvestopEDIa Says...

EBITD is very similar to earnings before interest, taxes, depreciation and amortization (EBITDA), but excludes amortization.

The difference between amortization and depreciation is subtle, but worth noting. Depreciation relates to the expensing of the original cost of a tangible assets over its useful life, while amortization is the expense of an intangible asset's cost over its useful life. Intangible assets include, but are not limited to, goodwill and patents, and are unlikely to represent a large expense for most firms.

Using either the EBITD or EBITDA measures should yield similar results.

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