When using the indirect way to work out operation NCF, the operation net profit, rather than the net profit, should be made the starting point.
应以经营净利润为计算起点而不应以净利润为计算起点。
ratio of net operating profits to net sales
营业净利对销售净额比率
Free cash flow equals the difference between net operating profit after tax and net investment.
自由现金流量等于扣除调整税的净营业利润与净投资之差。
Profit is the operating result of an enterprise for a specific accounting period, including operating profit, total profit and net profit.
利润，是指企业在一定会计期间的经营成果，包括营业利润、利润总额和净利润。
Operating Income- Operating Earnings before interest and taxes have been deducted. It is generally greater than net income.
营业收入–是指扣除贷款利息和税之前的营运所得。通常大于净收入。
he net profit of an equity joint venture shall be distributed among the parties to the venture in proportion to their respective contributions to the registered capital.
合营企业净利润根据合营各方注册资本的比例进行分配。
corporate performance includes CROA, ROE and EPS.
公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。
Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
Net Profit Loss of Collided Ship
碰撞船舶净营利损失
Retained Earnings carries the balance of the business's net in- come accumulated over its lifetime, less its declared dividends and any net losses.
留存收益的余额是企业自营业开始以来的累计净收益减去已宣告股利和任何净损失后的差额。
The profitability is reflected by the performances in the form of net income earned, and by the potential profit-earning ability.
盈利能力是通过以已赚取的净收益形式体现的经营业绩和潜在的利润赚取能力反映出来的。
If, upon dissolution of a joint venture, its net assets or remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax will be payable in accordance with law.
合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。
Net sales or net revenue from operation of the year
本年销售(销货)或营业收入净额
The indirect method shows the reconciliation from net income to cash flow from operations.
间接法将净利润调节为经营活动的现金流量。
Taxable income = Net business income + non-business income - non-business expenditure
应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
Business model: outline how the company intends to become profitable.
商业模式:企业如何营利。
Reviving layout and industry eliminating will help to restore enterprises profits
振兴规划及行业自净或加快盈利恢复
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.
营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
The rate of increase in the net worth of a business enterprise in a given accounting period.
净值利润率在给定的计算期间内商业企业的净值增加的比率