EVA, Economic Value Added, is the balance after deducting capital expenses from NOPAT. EVA is based on economic profit;
即经济增加值，是扣除资金成本后的税后经营利润余额。
When calculating EVA, accounting earning should be adjusted to NOPAT to reflect the actual economic return of corporate. The detailed adjustments are discussed in this paper.
在实际的运用过程中，EVA还要从会计利润调整为反映真实经济状况的NOPAT，文中对此进行了详细地分析解释。
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。
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。
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