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) Agricultural accounting
农业会计
1.
Agricultural accounting is an important part of the accountant system; it plays a vital role in promoting agricultural economy development and the international trail connection of agricultural enterprises in China.
农业会计是我国会计体系的重要组成部分，对促进我国农业经济发展和农业企业的国际接轨有着至关重要的作用。
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