...税后净经营利润(NOPAT)一资本成本总额 =税后净经营利润(N0P:AT)-N权平均资本成本×资本投入额 其中税后净经营利润(NOPAT)是会计报表中交纳所得税后本年度 实现的净利润,资本成本总额是权益成本与债务成本之和,权益成本是 股东投入资本的期望报酬,债...
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经济支撑者一般用当期产生的递延税款负债的变动值调剂税后净利润(NOPAT),来削弱递延税款的资本:如果递延税款负债额增长,则增长相应数量的NOPAT,反之亦然;同样道理应将递延税款资产的增长额从NOPAT种...
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以上来源于: WordNet
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。
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