clean surplus accounting是什么意思

发布网友发布时间：2022-04-03 00:59

共2个回答

热心网友时间：2022-04-03 02:29

clean surplus accounting
意思是：净盈余会计
例句：
1.Under the premise of the decision usefulness, added the interaction of the Clean Surplus Theory and the empirical conclusions, it promotes the accounting turning to the measurement theory from the information concept, along with which the fair value measurement was born.
在决策有用性的大前提下，加之净盈余理论和实证结论的共同作用，促使会计由信息观向计量观的转变，随之公允价值计量便应运而生了。
2.Ohlson series model approach provides a role for many important features of the accounting system, including clean surplus, book value as well as earnings, transitory components of earning, conservatism, and delayed recognition.
Ohlson系列模型可用于研究会计系统的许多重要特征，如净剩余关系、帐面价值和盈余、盈余的暂时性、稳健会计和延迟确认等。

热心网友时间：2022-04-03 03:47

clean surplus relation of accounting
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净盈余会计关系意味着股东交易不会造成股东权益的所有变化。股东权益的变化与净收益，股利和增发/减少股份有关。
在EVA和RIV中有应用。