剩余收益 是什么？
剩余收益 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 “剩余收益” Used in Practice?
剩余收益激励管理层选择超过公司资本成本的项目，从而与股东利益保持一致。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “剩余收益” Free with Termify
Master 剩余收益 and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
剩余收益 是什么？
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.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches 剩余收益 and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
Last updated: