profit and loss statement

損益表

寫經(jīng)濟(jì)學(xué)課本因?yàn)橐櫦笆袌?chǎng),說做生意不會(huì)有盈利(profit)不容易賣出去. 會(huì)計(jì)師核數(shù)有損益表(profit and loss statement),但會(huì)計(jì)說的profit與經(jīng)濟(jì)學(xué)說的是兩回事. 一個(gè)本科生選修會(huì)計(jì),又選修經(jīng)濟(jì),課本要怎樣說才對(duì)?

Net profit margin

凈利潤(rùn)率 (%)

以凈資產(chǎn)收益率和凈利潤(rùn)率(net profit margin)作標(biāo)準(zhǔn),本課題研究1995-2001年度A股人人插日日射、B股、H股和紅籌股公司的盈利水平,并將中國(guó)的上市公司和美國(guó)91在线资源网、歐洲、日本的上市公司進(jìn)行橫向比較.

profit center system

獨(dú)立採(cǎi)算制

profit calculation 利潤(rùn)核算 | profit center system 獨(dú)立採(cǎi)算制 | profit commission 盈利傭金,(保險(xiǎn))純益手續(xù)費(fèi)

profit-making enterprise

營(yíng)利事業(yè)

profit-directed activities;追求盈利的活動(dòng);; | profit-making enterprise;營(yíng)利事業(yè);; | profit-sharing arrangement;利潤(rùn)分享安排;分紅制;;

Profitability Analysis

盈利性分析

profit impact of market strategy (PIMS) 市場(chǎng)戰(zhàn)略的利潤(rùn)影響 | profitability analysis 盈利性分析 | profitability 盈利性/盈利能力

profitable

有利的;有用的

profitability 盈利能力 | profitable 有利的;有用的 | profluent stream 常流河

rate of return on investment

投資回收率

rate of return 盈利率 | rate of return-on-investment 投資回收率 | rate of revolution 轉(zhuǎn)速

rate of return on investment

投資報(bào)酬率

rate of return 報(bào)酬率,利潤(rùn)率,盈利率 | rate of return on investment 投資報(bào)酬率 | rate of return on sales 銷貨利潤(rùn)率

capital rationing

資本約束

mutually exclusive projects 互相排斥的項(xiàng)目 | capital rationing 資本約束 | profitability index 盈利指標(biāo)

soft rationing

軟約束

profitability index 盈利指標(biāo) | soft rationing 軟約束 | hard rationing 硬約束