The third section compares and analysis the profit measurement, cash-flow measurement, MVA and EVA, then get a conclusion that EVA is the best way to measurement the object of corporate governance.
第三部分通过与会计利润指标、现金流量指标以及市场增加值比较分析得出经济增加值（EVA）可以有效的衡量公司治理目标；
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.
传统会计利润指标最大的缺陷在于忽略了对权益资本成本的确认和计量。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
The objective of this research is to justify the performance measurement model of"performance profit"after analysis in depth is conducted.
对此，本文进行了比较深入的分析，并提出以“业绩利润”为中心的业绩考核模式。
Since this accounting processing does not influence the profit form, the public value method can be adopted in the measurement. This method will more scientifically reflect the value.
而由于这样的会计处理不影响利润表，因而在计量上可采用公允价值法，以更科学地反映其价值。
The purpose of this paper is to explore the land value increment Mechanism of land banking and measurement of land profit.
本文运用实证研究方法探讨了土地增量储备过程中的土地增值机理与土地增值收益测算，以便于确定增值收益分配。
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。
When the market is complete, the present value of any derivative security is equivalent to mathematical expectation of its underlying profit discount value under equivalent martingale measurement.
当市场是完备时，任意衍生证券的现值等于该证券未来收益折现值在等价鞅测度下的数学期望。
It is suggested that the measurement based on economic profit should be introduced into performance measurement system of listed companies.
建议在上市公司业绩评价指标体系中引入基于经济价值的指标，以更好地反映公司的经营业绩水平。
Profit Rate of Business Operation, as one of measurement indexes of Banks' profit capability, reflects that how many bank benefits have changed into bank profits.
营业利润率是反映银行收入中有多少作为利润留下来，作为衡量银行盈利能力的指标之一。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
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