residual net income

简明释义

剩余净收入，剩余净收益

英英释义

例句

1.By calculating residual net income 剩余净收入, we can determine if the investment is generating sufficient returns.

通过计算剩余净收入 residual net income，我们可以确定投资是否产生了足够的回报。

2.The residual net income 剩余净收入 model offers a more accurate picture of a company's performance than traditional profit metrics.

与传统利润指标相比，剩余净收入 residual net income模型提供了公司业绩的更准确图景。

3.The company's residual net income 剩余净收入 increased significantly after implementing cost-cutting measures.

在实施削减成本措施后，公司的剩余净收入 residual net income显著增加。

4.Investors often look at residual net income 剩余净收入 to assess the true profitability of a business.

投资者通常会查看剩余净收入 residual net income以评估企业的真实盈利能力。

5.After accounting for all expenses, the residual net income 剩余净收入 reflects the actual earnings available to shareholders.

在计算所有费用后，剩余净收入 residual net income反映了可供股东实际获得的收益。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about profitability and performance evaluation is residual net income. This concept is particularly important for businesses looking to assess their financial health beyond traditional profit measures. Residual net income can be defined as the net income that remains after all costs, including the cost of capital, have been deducted. It provides a clearer picture of how much value a company is truly generating for its shareholders. To grasp the significance of residual net income, it is essential to understand its components. First, net income refers to the total earnings of a company after all expenses, taxes, and costs have been accounted for. However, this figure alone does not account for the opportunity cost of capital—essentially, what investors expect to earn from their investment. The cost of capital represents the return rate that investors could expect if they invested their funds elsewhere, such as in bonds or other companies. By subtracting the cost of capital from net income, we arrive at residual net income, which reflects the true economic profit of the business.The relevance of residual net income becomes even more apparent when evaluating different projects or investments within a company. For instance, when a firm is considering launching a new product line, it must weigh the potential returns against the capital costs involved. If the projected net income from the new product does not exceed the cost of capital, the residual net income will be negative, indicating that the project may not be worth pursuing. This analysis helps businesses allocate resources more effectively and focus on initiatives that generate real economic value.Moreover, residual net income serves as a valuable tool for performance measurement. Companies often use this metric to evaluate the performance of different departments or divisions. By comparing the residual net income generated by each unit, management can identify which areas are performing well and which need improvement. This approach encourages managers to think like owners, focusing on long-term value creation rather than short-term profit maximization.In addition, understanding residual net income can also influence executive compensation. Many organizations tie bonuses and incentives to this metric, aligning the interests of management with those of shareholders. When executives are rewarded based on their ability to generate positive residual net income, they are more likely to make decisions that enhance the overall value of the company.In conclusion, residual net income is an essential concept in the realm of finance that goes beyond mere profit figures. It allows businesses to assess their true economic performance by factoring in the cost of capital. By focusing on residual net income, companies can make better investment decisions, improve resource allocation, and enhance performance evaluations. Ultimately, this metric fosters a culture of value creation that benefits both the organization and its shareholders in the long run.

在金融和会计领域，理解各种术语对于做出明智的决策至关重要。其中一个在讨论盈利能力和绩效评估时经常出现的术语是剩余净收入。这个概念对于希望评估其财务健康状况的企业尤为重要，因为它超越了传统的利润衡量标准。剩余净收入可以定义为扣除所有成本（包括资本成本）后的净收入。它提供了一个更清晰的视角，以了解公司为其股东真正创造了多少价值。要掌握剩余净收入的重要性，首先需要理解其组成部分。首先，净收入是指公司在扣除所有费用、税款和成本后的总收益。然而，仅仅依靠这个数字并不能考虑资本的机会成本——即投资者期望从投资中获得的收益率。资本成本代表投资者如果将资金投入到其他地方（例如债券或其他公司）所能期待的回报率。通过从净收入中减去资本成本，我们得出了剩余净收入，这反映了企业的真实经济利润。当评估公司内部不同项目或投资时，剩余净收入的重要性变得更加明显。例如，当一家公司考虑推出新的产品线时，它必须权衡潜在回报与相关的资本成本。如果新产品的预计净收入未超过资本成本，则剩余净收入将为负，这表明该项目可能不值得追求。这种分析帮助企业更有效地分配资源，专注于能够产生真正经济价值的举措。此外，剩余净收入还作为绩效衡量的有价值工具。公司通常使用这一指标来评估不同部门或业务单位的表现。通过比较各单位所产生的剩余净收入，管理层可以识别出哪些领域表现良好，哪些需要改进。这种方法鼓励管理者像业主一样思考，关注长期价值创造，而不是短期利润最大化。此外，理解剩余净收入也可以影响高管的薪酬。许多组织将奖金和激励与这一指标挂钩，使管理层的利益与股东的利益保持一致。当高管的奖励与他们创造正的剩余净收入的能力相关时，他们更有可能做出增强公司整体价值的决策。总之，剩余净收入是金融领域中一个超越单纯利润数字的重要概念。它使企业能够通过考虑资本成本来评估其真实的经济表现。通过关注剩余净收入，公司可以做出更好的投资决策，改善资源分配，并提升绩效评估。最终，这一指标促进了价值创造的文化，从而在长远中惠及组织及其股东。