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调整净收益法
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调整净收益法
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管理学
调整净收益法
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adjusted net income budgeting method
调整净收益法
依据收付实现制的原则,运用合适方法,将企业基于权责发生制的净收益调整为基于收付实现制的净收益,加减有关现金收支项目,关联净收益与现金流量,最终确定预算期现金余缺、做出合理财务规划和安排的方法。
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