论文部分内容阅读
(一) 《财会通讯》1989年第5期汤业国、张宏伟同志“也谈利润增长速度指标的计算”一文,提出了“利润增长速度=(a_1-a_0/|a_0|的公式。经过核算,在利润和亏损相互转化的条件下,不能正确反映利润增长程度。因此,用上述公式计算利润增长速度,必须在a_0<0、a_1≥0或a_0<0、a_1<0的条件下方能运用。 (二) 上述计算公式在利润增长程度上的确尚欠完整,原来也考虑了这一点。因此,在计算某一时期的利润增长速度时,可在按公式计算(说明方向)的同时,列明绝对数差量(a_1-a_0),辅助说明其增长程度。在比较两个计算期(或同行
(1) “Financial Communications”, Issue 5 of 1989, Tang Youguo and Zhang Hongwei, “Also talking about the calculation of the profit growth rate index,” put forward the "profit growth rate = (a_1-a_0/|a_0| formula. After accounting, Under the condition that the profits and losses are converted to each other, the degree of profit growth cannot be correctly reflected.Thus, using the above formula to calculate the profit growth rate must be applied under the conditions of a_0<0, a_1≥0 or a_0<0, a_1<0. b) The above calculation formula is indeed incomplete in terms of profit growth, and it was originally taken into account. Therefore, when calculating the rate of profit growth in a certain period, the absolute value can be stated at the same time as the formula (specifying the direction). The number of differences (a_1-a_0), which helps explain the degree of growth, when comparing two calculation periods (or peers)