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在企业经济考评中,常常会碰到企业利润在不同时期内由盈转亏或由亏转盈的情况,如何计算这类企业的利润发展速度和增长速度,曾引起大家的关注。经过近几年来的探讨,不少人认为,基期为盈报告期转为亏的企业与基期报告期指标报告期同盈或同亏的企业一样,采用原公式计算,即发展速度=报告期指标/基期指标,增长速度=发展速度-1(或100%);而基期为亏损报告期扭亏转盈的企业就
In the economic evaluation of enterprises, there are often cases where the profit of a company changes from profit to loss or from loss to profit in different periods. How to calculate the speed of profit growth and the growth rate of such enterprises has caused everyone’s concern. After many years of discussion, many people believe that companies whose base period is changing to loss during the reporting period are the same as companies with the same profit or loss at the reporting period in the reporting period of the base period. They are calculated using the original formula, that is, development speed = indicator for the reporting period. / Base period indicator, growth rate = development rate -1 (or 100%); and the base period is the loss-to