毛利润，也称毛利，是商业会计中销售收入扣除主营业务的直接成本后的部分。

毛利润率是指毛利润除以销售收入。这是衡量企业盈利趋势的主要指标。

计算毛利润时，不考虑企业的管理费用、财务费用、销售费用、纳税等。会计期内未售出的库存产品的成本不能计入毛利润的计算公式。

从销售到盈余的计算过程如下：

英文：

In accounting, gross profit or sales profit or "credit sales" is the difference between revenue and the cost of making a product or providing a service, before deducting overhead, payroll, taxation, and interest payments. Note that this is different from operating profit (earnings before interest and taxes). Note also that gross margin is the term normally used in the U.S., while gross profit is the more common usage in the UK and Australia.