Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
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。
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。
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
The indirect method shows the reconciliation from net income to cash flow from operations.
间接法将净利润调节为经营活动的现金流量。
On the Result and Adjustment of the Difference between the Net Profit and Cash Discharge;
净利润与现金流量差异的产生与项目调整
After - tax profit margin is the ratio of net income to net sale
税後利润率指净收入与净销售之比
After-tax profit margin is the ratio of net income to net sales.
税后利润率指净收入与净销售之比。
After- tax profit margin is the ratio of net income to net sale.
税後利润率指净收入与净销售之比。
The Influence of Different Income Tax Measure on Business Affairs on the Account of Enterprise Net Profit;
实务中不同所得税方法对企业净利润计算的影响
corporate performance includes CROA, ROE and EPS.
公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。
EVA is the real economic profit which equals net profit after tax minus allassets cost including stock ownership and debts.
经济增加值（VA）从税后净利润中扣除包括股权和债务的所有资金成本后的真实经济利润。
Operating Income- Operating Earnings before interest and taxes have been deducted. It is generally greater than net income.
营业收入–是指扣除贷款利息和税之前的营运所得。通常大于净收入。
Adjust Dead Account Preparation Rate for Collectable Account,and Raise Prod uct Profit of Enterprises;
调整应收账款坏账准备率提高企业营业利润
Questioning about the Income Tax of Returned Profits of an Investment;
投资分回利润的所得税税务处理质疑
A foreign party who re-invests any part of his share of the net profit within Chinese territory may apply for the restitution of a part of the income taxes paid.
外国合营者将分得的净利润用于在中国境内再投资时，可申请退还已缴纳的部分所得税。
If, upon dissolution of a joint venture, its net assets or remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax will be payable in accordance with law.
合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。
Business (profit) tax; corporate income tax [US]; corporation tax [UK]
营业(利润)税;公司所得税 [美国];公司税 [英国]
