金融英语每日一句No.9：net sales，gross sales
英文选自苹果年报，提供翻译并解析，不吝赐教^^
请翻译
Net sales rose 28% or $50.9 billion during 2015 compared to 2014, driven by a 52% year-over-year increase in iPhone® net sales.
参考译文
与2014年同期相比，2015年的净销售额上升了28%，即509亿美元，是由年增长52%的iPhone净销售额所推动的。
解析
1、这句话很容易翻成：2015年的净销售额的52%是iPhone销售所推动的。
2、（Investopedia）Net sales(净销售额) are the amount of sales generated by a company after the deduction of returns, allowances(折让) for damaged or missing goods and any discounts(折扣) allowed.
Gross sales(总销售额) is a measure of overall sales that isn't adjusted for customer discounts or returns, calculated simply byadding all sales invoices, and not including operating expenses, cost of goods sold, payment of taxes, or any other charge. You subtract returns, cancellations, bad debts and any other top line deductions from the gross sales to get the net sales.
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请翻译
Net sales rose 28% or $50.9 billion during 2015 compared to 2014, driven by a 52% year-over-year increase in iPhone® net sales.
参考译文
与2014年同期相比，2015年的净销售额上升了28%，即509亿美元，是由年增长52%的iPhone净销售额所推动的。
解析
1、这句话很容易翻成：2015年的净销售额的52%是iPhone销售所推动的。
2、（Investopedia）Net sales(净销售额) are the amount of sales generated by a company after the deduction of returns, allowances(折让) for damaged or missing goods and any discounts(折扣) allowed.
Gross sales(总销售额) is a measure of overall sales that isn't adjusted for customer discounts or returns, calculated simply byadding all sales invoices, and not including operating expenses, cost of goods sold, payment of taxes, or any other charge. You subtract returns, cancellations, bad debts and any other top line deductions from the gross sales to get the net sales.
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