By removing the tax factor, Earnings before Tax is helpful in minimizing a variable which might differ for various companies, different location or country announces own tax rate for corporate
剔走稅的分子，EBT減低分析不同產業，地方，國家既稅制影響。
公司虧損時，免稅效益的影響亦得到改善。
經營現金流 的研讀
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