Investment balance and investment balance diagram can provide two important indexes of project economic evaluation & net future value and the dynamic payback period of investment as well as indicate project's profit or loss at any time spot in its duration. 投资余额和投资余额图既可提供项目经济评价中的两个重要指标&净未来值和动态投资回收期,又可反映项目在其寿命期内的任何一个时刻的盈利或损失状况。
The accountancy measurement attributes may be divided into historical costs, present cost, present market price, net realizable value, future cash flow current value, fair value and so on. 会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。
And the smaller proportion of fair value change gains and losses to net profit, the higher the future return on investment; On the contrary, the greater proportion of fair value changes gains and losses to net profit, the lower the future return on investment. 而且公允价值变动损益占净利润的比重越小,未来的投资回报越高;相反,公允价值变动损益占净利润的比重越大,未来的投资回报越低。