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| 41. | Four basic options are available for measuring the profit for the ROI calculation: contribution margin, controllable income, centers direct income, and net income (is that direct income deducts allocated common expenses). |
| 有四种可供选择的方法用来衡量投资报酬率公式中的利润：边际贡献、可控收益、直接收益和净收益(是指直接收益减去分配来的共同费用后的余额)。 |
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| 42. | POR [pay on return ] |
| 收益［ |
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| 43. | When residual income is used to measure performance, the purpose is to maximize the total amount of residual income, not to maximize the overall ROI figure. |
| 当剩余收益被用于测量绩效时,目的是使剩余收益总额最大化,而不是使整个投资报酬率最大化。 |
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| 44. | It produces the handling charge income, the remittance income, the interest income and so on as the direct economic income. |
| 可以产生手续费收益、汇兑收益、平盘收益、利息收益等直接的经济效益。 |
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| 45. | incidental gains |
| 杂项收益|非经常收益 |
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| 46. | Leadership now needs to see the potential for measurable gains and ROI from successful pilots. |
| 领导现在需要看到试点的可预计的收益潜力和投资回报率。 |
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| 47. | The two basic sources of owners' equity are (1) investment by the stockholders (paid-in capital), and (2) earnings from profitable operation of the business (retained earnings). |
| 业主权益的两个基本来源是：(1) 股东的投资(缴入股本)(2)企业盈利性经营所取得的收益(留存收益)。 |
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| 48. | Residual income (RI) is the operating profits that an investment center is able to earn above some minimum rate of return on its assets. |
| 剩余收益就是指投资中心所获得的利润超过按最低回报率计算的投资报酬以上的余额。 |
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| 49. | Net income or net loss comes directly from the income statement. Investments and withdrawals by the owner are capital transactions between the business and its owner, so they do not affect the income statement. |
| 净收益或净亏损的数额可直接来自收益表,业主的投资和撤资是企业和业主之间的资本交易,因而不影响企业的收益表。 |
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| 50. | However, when we calculate ROI, the concept of the profit must be consistent with the asset base. |
| 然而,当我们计算投资报酬率时,收益观念必须和资产基础相一致。 |
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