A profit center is the department or division of an enterprise that earns revenue from selling a product or providing a service to either an internal or external customer.
Cost center is the department or division that offers support services to the enterprise without earning a revenue.
Example: A product division of a company, which sells products in the market is a profit center.
Corporate functions of the same company which render support in HR, Admin, or finance are cost centers.
Cost Center / Profit Center / GL account
原文：http://www.cnblogs.com/jefflu2012/p/4313277.html