What is defined as a financial gain, particularly the difference between the amount earned and the amount spent?

The term that best describes a financial gain, particularly the difference between the amount earned and the amount spent, is profit. Profit occurs when a company's revenues exceed its costs and expenses. It is a crucial indicator of a business's financial performance, reflecting the company's ability to generate income after accounting for all expenditures. Understanding profit is essential for evaluating the viability and sustainability of a business.

Cost of Goods Sold refers specifically to the direct costs attributable to the production of the goods sold in a company, which do not encompass the overall financial gain.

Trial Balance is an accounting term that involves a list of all the general ledger accounts contained in the accounting records of a business, along with their respective balances. While it is important for ensuring that the accounting entries are correct, it does not define financial gain.

Operating Expenses are the costs required to run a business on a day-to-day basis, including rent, utilities, and salaries. While these expenses are subtracted from revenue to determine profit, they do not themselves represent the financial gain.