...ofit Less Adjusted Taxes (NOPLAT) 税务调整净营运利润 经税务调整的公司总营运利润 net operating profit 营业纯利；营业净利 ..
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...并净营业损失扣税 alternative tax net operating loss deduction 替换税营业净损失扣减 Net Operating Income (Loss) 营业净利 ..
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获利能力报导于损益表(income statement)，因此我们先看一下损益表的盈余项目。此章讨论营业净利(operating income)及综合净利(comprehensive income)，以及从哪个地方找到这些资讯。
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税后营业净利润 NOPAT ; Net Operating Profit After Tax
营业净利说 Net Operating Income Approach
税后净营业利润 NOPAT ; Net Operating Profit After Tax ; after-tax net operating profit
的税后营业净利润 Net Operating Profit After Tax ; NOPAT
的税后净营业利润 Net Operating Profit After Tax ; NOPAT
主营业务净资产利润率 CROE
营业收入净利率 Sales Margin
等于税后净营业利润 Net Operating Profit After Tax ; NOPAT
是企业税后净营业利润 Net Operating Profit After Tax ; NOPAT
EVA是经济增加值的简称，是经过调整后的税后营业净利润扣除全部资金成本后的余额。
EVA is abbreviated from Economic Value Added, which is found by deducting the cost of equity capital from accounting profit.
这种方法是用产出（这里表示扣除营业税以及做了其他调整的营业净利润）减去投入（这里表示年度总投入资本，包括负债和权益）。
This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).
比亚迪2009年半年报显示，其它电池业务有倒退，只得益于汽车业务的强劲增长。 上半年公司营业额增长30%，至161.32亿元；净利润增长98%，至11.78亿元；每股收益增长98%，至0.57元。
Semi-annual report 2009, BYD, the battery business of the other back, only thanks to strong growth in automotive business.
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