How revenue is counted营业额是怎么算的

Before tax, split between new families and renewals, net of credit — the four rules behind every sales figure you see.税前、新客与续购分开、扣除信用额——你看到的每个销售数字背后的四条规则。

这篇指南的正文目前只有英文版。标题、摘要与导览已翻译；内文仍在翻译中。

Sales figures in Hull follow four rules consistently. Knowing them explains why a report and a bank statement never match exactly — and why that is correct.

1. Revenue is counted before tax

Reporting uses the figure before SST. Tax you collect on the government's behalf is not your revenue, and including it would inflate every growth comparison whenever a rate changed.

The invoice, of course, shows the full amount the family paid. Both numbers are right; they answer different questions.

2. Sign-up revenue is separated from top-up

• Sign-up — a family's first real purchase. New business.
• Top-up — every purchase after that. Retention.

This is the single most useful split an academy has. Flat total revenue can hide a business whose new sign-ups have collapsed and is briefly propped up by renewals — or the opposite, a business winning families it then fails to keep.

Which one a sale is gets decided by the system from the family's history, not by whoever keys it in.

3. Revenue is net of credit given back

If part of a sale was later credited — a cancelled package, for example — the reporting figure is net of that credit. A package entirely covered by existing credit contributes nothing new, because no new money came in.

Without this, cancelling and re-selling would inflate revenue with the same money twice.

4. Revenue is attributed through the students to their branch

A package counts to the branch its students belong to.

What the Billing screen means by each word

The Billing screen states the arithmetic plainly, in the words used at the counter:

Price paid + still unpaid = revenue.

• Price paid is the cash customers actually handed over for that period's invoices. It never includes credit.
• Still unpaid is what those same invoices are still owed.
• Revenue is the two added together, with any credit spent on those invoices taken off — which is why it agrees with the Packages screen.

Received is a different question — cash by the date it arrived — and it sits apart from the headline for a reason: a January invoice settled in February counts as revenue in January and as received in February. Where those differ, the screen says how much was paid late or early rather than leaving two tiles looking as though one is wrong.

Credit used has its own tile. Credit was always visible going *out* as a credit note; this is the other half — credit coming back *in* against new invoices, which is what makes the cash figure lower than the invoiced one without anything being wrong.

The tax figure is net. When a package is cancelled, its service tax is cancelled with it, so the SST shown is what the credit notes have already taken back out — with both halves printed underneath rather than left for you to work out.

What the numbers cannot tell you

Revenue per class type, or per coach, is not available. Packages attach to students, not to classes, so there is no honest way to say how much revenue a particular class or instructor produced.

Payroll can tell you what a coach cost and how much they taught. Combining that with a revenue figure per coach would require an assumption the system deliberately refuses to make.

Related: Invoices, payments and credit notes · Read the Overview Dashboard · See what has been used and what is still owed.