GAAP/IFRS的定义的Gross Profit:Gross profit is defined as net sales minus the cost of goods sold. It is the amount a business earns from selling its goods and services before sales expenses and administrative expenses are subtracted.
GAAP/IFRS的定义的Gross Margin:The gross profit margin shows the proportion of sales left after considering all operating and non-operating expenses and incomes and loses (也就是COGS).