Investopedia对“bottom line”的释义：

“The bottom line refers to the net income reported at the bottom of the income statement. The income statement has a general format and, although there are multiple variations of layouts, all of them result in net income at the end of this financial statement.

The income statement begins with a company's main business activity's sale or service revenues at the top of the report. Other sources of revenue, such as interest or investment income, are listed next. The following section reports expenses, which may be grouped and reported differently depending on the industry and company preferences. At the bottom of the income statement, the total revenue minus total expenses leaves the net income for the accounting period that is available for company retention or dividend distribution.”

通过上文可知，利润表最后一项是净利润，所以，bottom line或bottom-line profit表示“净利润”。相对应，top line表示利润表的第一项，即收入。