Our word of the day is “Top Line”. The top line refers to a company's gross sales

今天要解釋的詞是頂線（Top Line），也就是一間公司的總銷售或收入

or revenues. Therefore, when people comment on a company's "top-line growth", they are

因此當有人提到一間公司的「頂線增長」，他們所指涉的

making reference to an increase in gross sales or revenues.

就是總銷售或收入的增長

For example, a company would be experiencing top-line growth if a new advertising campaign

例如，當一間公司近期的營銷活動增長了其產品百分之十五的銷售

caused a 15% increase in sales for its widgets, which resulted in an increase of $2 million

進而增長了兩百萬的收入

to the revenue. Bottom-line growth would occur in a situation where a company found a new

一間公司找到新供應商或素材進而省下四百萬成本時，

supplier for raw materials that result in a cost savings of $4 million.

則可能發生底線增長（Bottom-line growth）

Top Line is Gross Revenues; that is, every single dollar that comes in the door from

頂線是總收入，也就是所有藉由銷售產品或服務進入公司帳款的錢

the sale of your product or services. Bottom Line is Net Profit; the final amount of profit

底線則是淨利，也就是扣除所有成本之後

or loss you end up with after paying all your expenses

所得的淨收入或虧損