Finance English
Analysis

Thu nhập thặng dư la gi?

Thu nhập thặng dư A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Thu nhập thặng dư” Used in Practice?

Thu nhập thặng dư thúc đẩy quản lý thực hiện các dự án có lợi suất vượt chi phí vốn, phù hợp với lợi ích cổ đông.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Thu nhập thặng dư la gi?

A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

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