residual income


residual income
остаточная прибыль

это чистая прибыль центра инвестиций (investment center) за вычетом вменённого процента (imputed interest) на нетто-активы (net assets) этого центра. Показатель может быть использован как альтернативный показателю отдачи на инвестиции (return on investment - ROI)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • residual income — residual return The net income that a subsidiary undertaking or division of an organization generates after being charged a percentage return for the book value of the net assets or resources deemed to be under its control. The residual income… …   Accounting dictionary

  • residual income — UK US noun [C or U] FINANCE, ACCOUNTING ► income that a person, company, or organization has left after they have paid taxes, debts, etc.: »Pension payments reduce residual income for tax purposes. ► (also residuals [plural]) money that a writer… …   Financial and business terms

  • residual income — residual return The net income that a subsidiary undertaking or division of an organization generates after being charged a percentage return for the book value of the net assets or resources deemed to be under its control. The headquarters or… …   Big dictionary of business and management

  • Residual Income — The amount of income that an individual has after all personal debts, including the mortgage, have been paid. This calculation is usually made on a monthly basis, after the monthly bills and debts are paid. Also, when a mortgage has been paid off …   Investment dictionary

  • Остаточная прибыль (RESIDUAL INCOME)  — Средство измерения результатов деятельности центра инвестиций, которое фокусируется на ответственности за получение прибыли и на эффективности финансового управления, проводимого руководителем центра инвестиций.  Остаточная прибыль обычно… …   Словарь терминов по управленческому учету

  • residual return — residual income …   Accounting dictionary

  • residual — the pre agreed estimated value at the end of a leasing period of an item subject to a leasing agreement. Glossary of Business Terms (1) For sequential pay CMO structures, a residual tranche is the CMO tranche that receives the excess cash flow… …   Financial and business terms

  • Residual Interest Bonds - RIBS — A type of inverse floating rate bond created by dividing the income from a municipal bond into two portions. The municipal bondholder will create two new securities: a primary direct floating rate bond and a residual inverse floating rate bond.… …   Investment dictionary

  • income — money that is being earned by the business. Glossary of Business Terms * * * income in‧come [ˈɪŋkʌm, ˈɪn ] noun 1. [countable, uncountable] money that you earn from your job or that you receive from investments: • The family pays more than 50% of …   Financial and business terms

  • residual — re|sid|u|al [rıˈzıdʒuəl] adj [only before noun] formal remaining after a process, event etc is finished ▪ the residual effects of drug treatment residual income (=the money left from what you earn after you have paid your taxes) …   Dictionary of contemporary English

  • residual — adjective (only before noun) formal remaining after a process, event etc is finished: There was still some residual unrest after the rebellion had been crushed. | residual income (=the money left from what you earn after you have paid your taxes) …   Longman dictionary of contemporary English