2) accounting income
会计收益
1.
To enhance the relativity, accounting income concept gradually approach to economic income concept, which has a substantial influence on accounting income and income reporting system.
传统会计收益的主要缺陷在于与决策不相关。
2.
Compared with economic income, accounting income can be validated easy, so it has practicality.
会计收益特征为“三位一体”。
3.
Starting from the View of decision usefulness,this paper probes into the nature of accounting income,and through the comparison of economic income and accounting income,analyzes the shortages of traditional accounting income,and puts forward the opinion of comprehensive income.
从决策有用观出发,探讨了会计收益的本质,并通过经济收益与会计收益的比较,对传统会计收益的不足进行了分析,提出了全面收益观点。
4) social rate of return
社会收益率
1.
This article has put forward a dynamic method and formula to survey social rate of return to educational investment and tried to calculate it,through which it indicates the emphasis should be placed on primary education.
提出了测定教育投资社会收益率的一种动态方法和计算公式,并对我国三级教育投资的社会收益率进行了试算,根据计算结果指出了我国教育投资重点应放在九年制义务(初等)教育上面。
5) Social Cost-Benefit Ratio
社会成本收益率
6) Social Capital Return Rate
社会资本收益率
补充资料：会计收益率法
会计收益率法
【会计收益率法】会计上计算投资回报率的方法。计算时使用会计报表数据及会计收益和成本观念，不考虑资金时间价值，也是一种非贴现项目评估方法。会计收益率法由于计算简便，运用范围广，常在项目评估过程中的初步评估时使用。其计算公式如下:、 会计收益率二年平均收益/原始投资额
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条