摘要
首先建立了符合商业银行业务特点的本量利分析模型 ,着重介绍在单一资产负债条件下本量利分析实例 ,简单介绍在资产负债多样化条件下盈亏临界分析。
A Cost-volumn-profit analysis model,which suits the characteristics of Commercial Bank is established.The emphasis of discussion is on the case analysis under single assets-and -debt condition.The critical gain-and-loss analysis in diversified assets-and-debt conditions is simply provided.
出处
《东北电力学院学报》
2004年第1期73-76,共4页
Journal of Northeast China Institute of Electric Power Engineering