美国CPA考试考点解析：财务绩效衡量标准

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Financial measures of performance include:

财务绩效衡量标准包括;

1.Profit

2.Return on investment

3.Variance analysis

4.Balanced scorecard

Instructor’s tips:

Return on investment generated based on specific investment,the measurement of return may be based on total assets available,total assets employed,or stockholders’equity