profit before interst and tax和operating profit一不一样?有什么区别?

profit （Earning）before interest and tax （EBIT ）税和利息前的利润 ,EBIT=operating profit(营业利润）+non operating profit (非营业利润,如转投资,业外利润等等）,如果没有业外收入（利润）EBIT=Operating profit 营业利润,这样清楚了吗