非购入商誉法
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财务指标偏重于计量方面,重要考虑的是企业的利润、工资、股价等指标体系,并综合运用了历史成本法、非购入商誉法、经济价值法、投入产出函数以及期权理论。
The financing index lay particular stress on measurement , such as profit , salary , option pricing and so on , and should apply all kinds of theory synthetically , such as history cost method , the economical value method and so on .