In essence, farm business income is the same as net profit, which as a standard financial accounting measure of income, is used widely within and outside agriculture.
Yn y bôn, mae incwm busnesau ffermio yr un fath ag elw net, sy’n fesur cyfrifyddu ariannol safonol i gyfrif incwm, ac yn cael ei ddefnyddio'n helaeth o fewn amaethyddiaeth a thu hwnt.