1.commodum
2. earnings
3. fructus
4. gain
5. income
6. lucrum
7. proceeds
8. revenue
9. takings
10. yield
1.earnings capacity standard
2. gain from redemption of bond
3. minimum rate of return
4. minimum reserved rate of return
5. proceeds
6. yield
7. yielding
长期以来,对收益的解释,传统会计学与经济学存在明显的差异。正确揭示其含义,并且完善传统会计收益理论,对准确评价企业整体收益水平非常重要。