Free cash flow equals the difference between net operating profit after tax and net investment. 自由现金流量等于扣除调整税的净营业利润与净投资之差。
The different effects are analyzed which arise in the utilization of net annual cash flow or operating profit to recover the original investment, when the period for return on investment is calculated. 本文分析了计算投资回收期时,用年净现金流量或年营业利润对原始投资进行回收所产生的效果差异。
This difference between net and operating profit means there can be no doubt: companies have been speculating in the stock market. 净利润与营业利润的差额,意味着有一点是无庸置疑的:中国公司一直在投机股市。
The Economic Value Added ( EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT ( net operating profit after taxes) subtract cost of capital. EVA就是税后营业利润减资金成本后的剩余回报,即税后的营业利润减去债务和权益资本的使用成本后的差额。
It is the net operating profit after taxes minus the economic cost of a company's current assets. 它是公司经过调整的税后净营业利润减去其现有资产经济价值的机会成本后的余额。
EVA ( Economic Value Added) is the balance found by deducting the cost of capital from the net operating profit after tax ( NOPAT). EVA是经过调整后的税后经营净利润扣除全部资金成本后的余额。
Economic Value Added ( EVA) is economic profit that is Net Operating Profit After Tax deducted Weighted Average Capital Cost ( include equity and debt capital cost). 经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。
However, the calculation formula of EVA may also lead to the managers 'short-term behavior, and blindly reduce the scale of investment, rather than by increasing the net operating profit after tax to increase EVA. 但是,根据理论分析,经济增加值指标还有可能会导致企业经营者的短期化行为,一味缩小投资规模,而不通过提高税后净营业利润来提高经济增加值。
The empirical results show that: foreign exchange risk exposure has positive correlation with export ratio, quick ratio, net cash flow of operating activities, and negative correlation with total market value, net profit margin. 研究表明,外汇风险暴露与外销比例、速动比例和现金流量净额正相关,与总市值、净利率负相关。
The simple definition of EVA is profits which is net after-tax adjusted operating profit minus the total capital cost. EVA的简单定义是调整后的税后净营业利润减去全部资本成本后的利润余额。
DuPont analysis, a common form of financial statement analysis, decomposes return on net operating assets into two multiplicative components: profit margin and asset turnover. 而杜邦分析是一种常用的财务报表分析方式,它是把经营性净资产回报率分解为两个相乘的部分:利润率和资产周转率。
In general, the bank net profit fluctuations in can largely be credit risk and market risk factors explained, while the rest can not be explained part can be seen as operating risk causes the bank net profit fluctuations. 一般情况下,银行净利润的波动在很大程度上能被信用风险和市场风险等因素解释,而剩下的不能被解释的部分可以看做是由操作风险引起的银行净利润的波动。