摘要
构建了考虑现值、税率和通货膨胀的盈亏平衡公式 ,分析了盈亏平衡点与利率、税率和通货膨胀率的关系 ,并给出实例说明公式的应用和意义。
This paper develops a new equation by considering the realations of equilibrium point of surplus or deficit with the interest rate,tax rate and inflation rate;And also shows the new equations application and importance
出处
《四川工业学院学报》
2001年第2期62-64,共3页
Journal of Sichuan University of Science and Technology