营业收益

拟开征的这项税收适用于澳大利亚相关项目的所有营业收益，在公司所得税中扣除资本支出、勘探和开发活动费用等项目。

The proposed tax applies to all operating earnings on Australian projects , deductible against company tax with concessions on capex , exploration and development .

微软公司的大部分营业收益都来源于商贸业务，涉及多种商业产品，包括Office办公系列、Windows操作系统和其他服务性产品。

The majority of Microsoft 's operating income is derived from its commercial business segments , which licenses its products to businesses , including Office for Business , Windows operating system , and its server products .

从年中的第二季度来看，营业收益额的增长放缓至32%。

And revenue growth slowed , to 32 % in the year to the second quarter .

非营业收益及费用帐户

Non-operating income and expense account

该理论是一种介于净收益理论和净营业收益理论之间的理论。

The theory is a theory of between net income and net operating income between the theories .

周三早些时候，索尼称预期在2013年5月31日财年结束时营业收益达到12.3亿美元。

Earlier on Wednesday , Sony said it expects to post a $ 1.23 billion operating profit for the fiscal year ending March 31 , 2013 .

最早关于资本结构理论的研究始于大卫·杜兰特，他的理论分别是净收益理论、净营业收益理论和传统折衷理论。

The earliest capital structure theory began in David Durand , his theory is the net income theory , the net operating income of theory and eclectic theory .

印度航空在雇员的薪水和福利上用掉了超过四分之一的营业收益。而捷特航空，印度航空公司的一个国内竞争者，花费的比例仅为十分之一。

Air India spends over a quarter of its operating revenue on employees ' pay and benefits ; Jet Airways , a domestic rival , spends a tenth .

营业收益理论则认为负债不影响企业加权资本成本，资本结构与公司价值无关，决定公司价值的是营业收益。

On the contrary , the theory of Operation Profit affirms that debt has no influence on the WACC , being independent of capital structure and the value of company .

本文首先系统的研究了西方各个时期的融资理论，认为净利理论、净营业收益理论、传统理论是建立在经验判断的基础之上，缺乏科学的数学推导和统计分析。

Firstly , study the financing theories of each periods in the West , this paper think that Net Income Approach , Net Operating Income Approach and traditional theory lack scientific mathematics deriving and statistical analysis .

本文主要以营业资产收益率（CROA）作为绩效指标，同时辅以净资产收益率、市净率等指标，并分行业进行研究。

With the operating return on assets ( CROA ) as performance indicators , supplemented by return on equity ( ROE ), Price to book ratio ( P / B ) and other indicators , this paper carried on the research by industry .

舞弊公司的资产规模普遍偏小；营业收入、每股收益、营业利润率、资产收益率等指标明显偏低。

The asset sizes of the fraud companies relatively small , and the income indexes , such as business income , earnings per share , operating profit ratio , return on assets , are obviously low .