会计收益

传统会计收益问题概述及收益报告改进的动因。

Part One Traditional accounting income and the motive of reforming .

浅谈经济收益与会计收益

Brief talk on the economic income and accounting income

EVA虽然从理论上优越于会计收益指标，但是就预警模型的构建而言，它并不能取代会计收益指标。

Although EVA is superior to income indicators theoretically , as for the set-up of the Early-warning model , it can not replace income indicators .

论文建立了一套以经济增加值（EVA）为核心，以会计收益为基础，以现金流量信息为补充的新财务指标体系，希望对丰富和完善现有财务指标体系能够有所裨益。

This paper has established a set of the new system of financial indicators with cash flow of information which added EVA as the core and be based on accounting earnings to enrich and improve the existing system of financial indicators .

上市公司会计收益影响因素分析

Analysis on the Influencing Factors on Accounting Earnings of Listed Company

非折现的方法有回收期法和会计收益率法。

Non-discounting methods includes payback period and accounting rate of return .

会计收益质量的识别&现金流量表分析

Identification of Accounting Earnings Quality & The Analysis of Cash Flow Statements

会计收益质量的影响因素及其评价倡导者与利润

Its Appraisement and the Influencing Factor of Accounting Profit Quality

提高会计收益真实性的两种思路

Two Thinkings about Promoting the Reality of the Accounting Profit

公允价值与会计收益质量相关性研究

Study on Relevance of Fair Value and Accounting Earnings Quality

现金流量可以通过会计收益来调整确定。

Cash flow can be determined by adjusting the accounting rate of return .

经济收益、会计收益与应税收益的比较

The Comparison of Economical 、 Accounting and Tax Income

被广泛应用的第二种非折现方法是会计收益率法。

The accounting rate of return is the second commonly used non-discounting model .

传统会计收益的主要缺陷在于与决策不相关。

The main deficiency of traditional accountion income lies its unrelativity to decision .

会计收益质量的分析及其评价

The Analysis of Accounting Revenue Quality and Its Evaluation

会计收益问题研究

A study on the problem of accounting income

企业业绩评价：会计收益与经济收益的博弈

Assessment of The Enterprise Performances : A Game Between Accounting Income and Economic Income

会计收益的概念研究

A Research on the Concept of Accounting Income

会计收益与经济收益指标价值相关性的行业分析

Sectors Analysis of Value Relevance of Income Index

浅析现金流量信息与会计收益信息

Cash Flow Information and Accounting Income Information

全面收益是经济收益和会计收益相互协调和相互转化的结果，它代表着现代收益理论的发展方向。

Comprehensive income is the result of economic income and accounting income adjusting and converting mutually .

农业活动会计收益计量及信息披露具体模式探索和设计。

Design and explore the specific model of accounting income measurement and information disclosure related to agricultural activities .

资本市场发展过程中，人们经常面对的是如何选择合适的会计收益指标。

In the developing process of capital market , people are frequently to choose appropriate accounting income index .

在现行会计收益模式下，这些收益来源不能确认。

Under the current mode of accounting income , these new sources of income could not be confirmed .

本部分首先介绍了传统会计收益的概念和特点，以及存在的缺陷。然后从会计的目标出发论述了传统收益报告改进的动因。

First this part introduces the concept and the characteristics and the shortcomings of the traditional accounting income .

会计收益的概念来源于经济学，从历史上看，收益概念最早出现于经济学中。

The concept of accounting income derived from the concept of economic income , where the concept of income firstly appeared .

在动态中把握现金流量信息与会计收益信息的结合才是企业经营业绩评价指标的正确选择。

The dynamic combination of cash flow and traditional accounting income is the best choice to evaluate the value of business .

资本未平均化的利润率用平均投资成本去除平均年利润即可计算出会计收益率。

The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost .

三种不同的收益概念&经济收益、会计收益与应税收益，充分体现了收益确认与计量的复杂性。

The three different conceptions-economical income 、 accounting income and tax income , fully embody the complexion of income affirmation and measurement .

未来会计收益观将有向经济学收益概念靠拢的趋势；

The benefit of accounting in future will have the trend of closing to the concept of accrual basis and cash flow basis ;