当量利润是一个新的概念。企业因各自的性质不同,对当量利润有不同的解释。当量利润可以界定为,是企业在一定会计期间内有经营净现金流量支撑的经营成果。即以一定时期生产企业的报表利润总额减去应收账款上升数和存货上升数之和所影响的银行借款利息倍数后的余额。 The equivalent profit is a new concept. Enterprises because of their different nature, have different interpretations of the equivalent profit. Equivalent profits can be defined as the operating results of an enterprise with net cash flow support during a certain accounting period. That is, the balance of the total profit of the report of the manufacturing enterprise after deducting the interest multiples of bank loans affected by the sum of the rising of accounts receivable and the rising of inventories.