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标题: [求教]FSA_Notes2_P24_Normal Profit Margin是什么意思? [打印本页]

作者: ohai    时间: 2013-9-22 15:39     标题: [求教]FSA_Notes2_P24_Normal Profit Margin是什么意思?

Example Inventory Writedown和前面的公式都看得懂

U.S GAAP下:
NRV-Normal Profit Margin 《 Market Value 《 NRV

但是Normal Profit Margin本身是什么会计含义呢?平时我们自己分析报表,这个数字从何获取?
作者: apf陈老师    时间: 2013-9-22 15:50

"Normal profit margin or pay rate are apropos and enough make investor possessory or right the profit margin that the manufacturer is interested in. This kind of profit must be more than or be equal to devoted opportunity cost. If pay rate is led under regular pay, of the manufacturer possessory gotten profit can be in under them the profit that other sphere of economy can get. Normal profit margin + cost of overall economy of other cost ="




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