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利润问题不仅联系着企业及相关利益集团的相关权益,也有关企业是否能持续经营,将来如何融资等重要关卡,是我们用来评价企业经营成果的一个非常重要的因素。一、从经济利润(EVA)出发会计利润计算的基本方法是,分别按照实现原则和配比原则确认企业在一定会计期内的收入和费用成本。经济利润则是排除所有者投入和分派给所有者方面的因素,期末净资产与期初净
The issue of profit not only relates to the related rights and interests of the enterprise and related interest groups, but also is an important factor that we use to evaluate the business performance of the enterprise. It is also about whether the enterprise can continue as a going concern or how to raise funds in the future. First, starting from the economic profit (EVA) The basic method of accounting profit calculation is to respectively confirm the revenue and cost of the enterprise in a certain accounting period according to the principles of realization and proportioning. Economic profit is excluded from the owner of the input and distribution to the owner of the factors, the end of the net assets and beginning of the net