摘要
艾斯门可持续增长率是在公司资本结构稳定的条件下 ,公司同生债务和销售同步增长的年销售增长率。虽然它在实用性方面仍有局限性 ,但与财务报表配合使用 ,却不失为银行信贷评估、股东投资分析和公司理财的一件简便。
Under the condition of a stable capital structure, Peter C. Elsemanns sustainable sales growth rate is the annual sales growth rate of a company where debt of spontaneous liabilities grows in step with sales. Its limitations in practical applicability remains to exist. However, if it is used cooperatively with financial statement, it may be considered as a handy and flexible and highly efficient tool for estimating bankers credit and analysing stockholders investment and managing financial affairs in a company.
出处
《华侨大学学报（哲学社会科学版）》
2002年第1期39-43,共5页
Journal of Huaqiao University(Philosophy & Social Sciences)
关键词
艾斯门
可持续销售增长率
资本结构
同生债务
Peter C. Elsemnn
jsustainable sales growth rate
capital structure
debt of spontaneous liabilities
