【clean_surplus_accounting】什么意思_英语clean_surplus_accounting的翻译_音标_读音_用法_例句_在线翻译

clean surplus accounting 添加释义

净盈余会计

尽管遵循净盈余关系的会计即净盈余会计（Clean Surplus Accounting）对于会计的理论研究具有重要意义，然而从国际范围来看，会计实践中采用的大多是违背净盈余关系的会计即脏盈余会计（Dirty Surplu...

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会计

...prehensive income) ,也正式宣告『全含所得会计 all inclusive income accounting』 ,又称净剩余会计(clean surplus accounting)已为目前会计主流思潮.

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abstract: The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value.Ohlson, Contemporary accounting research, 1995, Earnings, Book Values, and Dividends in Equity Valuation.

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