profitability accounting

Financial reports, or accounting reports, are end product of accounting process, giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process.

财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。

They tailored both to short-term goals and used financial and accounting tools to achieve them, becoming obsessed with their relative profitability rather than their long-term cash flow.

它们按照短期目标来制定战略和商业模式，并利用金融和财务工具来实现这些目标。它们贪图短期收益，而忽略了对长期现金流的关注。

profitability analysis, alongside profit center accounting ( ec- pca), is one of the application components for profitability accounting.

收益性分析，和利润中心会计一起，是收益性会计的一个模块。

Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.

和回收期不同，会计收益率考虑了投资的盈利能力，和回收期相同的是，会计收益率也没有考虑货币时间价值。