As an alternative to ROI measure, organizations adopt the residual income concept. 企业选择剩余收益作为ROI的替代方法。
This chapter firstly introduces the non tax income concept and its classification and characteristics of the non - tax income; analysis of the theoretical basis for the existence of non tax revenue management; finally it elaborates the fundamental theory. 本章首先介绍了非税收入的基本概念及其特征和分类;分析了非税收入存在的理论依据;最后就非税收入管理的基本理论进行了阐述。
And gradually developed in the guidelines tend to " comprehensive income concept," the earnings model, which for the study of non-recurring items provides a theoretical basis. 并在准则的制定中逐渐倾向于全面收益观的收益报告模式,这为研究非经常性损益项目提供了理论基础。
The objective of accounting income report and the income concept are developing with the changes of social economic environment and the demand of the users of accounting information. 会计收益报告的目标及收益观念,是随着社会经济环境的变化和会计信息使用者需求的变化而发展的。
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. 为增强相关性,会计收益概念逐渐向经济学收益概念靠拢,经济学收益对会计收益及收益报告体系都具有实质性的影响。