资产报酬率

公司客户和消费者责任贡献与总资产报酬率显著负相关。

Corporate profile and responsibility contribution to client and consumer are negatively related to ROA .

通过对97家上市公司的经验研究表明，企业社会资本对销售收入的提升有着正面的促进作用，但对资产报酬率的改善却没有明确的影响。

Using empirical data of 97 listing companies in the People 's Republic of China , this article examines the positive impact of CSC on sales revenue but insignificant effect on the improvement of ROA .

上述数字显示，总资产报酬率从1997年到1998年略有下降。

The above figures show that the rate has decreased a little from1997to1998 .

当然，公司还是应该依靠提供销售收入来提高总资产报酬率。

Of course , the corporation should improve the turnover by increasing the revenues in future .

总资产报酬率是对公司盈利能力进行全面衡量的最好的指标。

The rate of return on total assets is the best overall measure of the earning power of a corporation .

通过上述公式，我们能够看到总资产报酬率与销售利润率和资产周转率之间的关系。

Through the aforementioned formula , we can see the relationship of return on assets to return on net sales and assets turnover .

提到总资产报酬率和总资产周转率，我们必须提及著名的杜邦总资产报酬率。

Referring to the rate of return on total assets and total assets turnover , we should talk about the famous Dupont return on total assets .

如果一个公司打算提高其资产报酬率，它就应当提高其销售利润率，或者是提高其资产报酬率。

If a corporation is to increase the return on assets , it should increase the return on net sales , or increase the assets turnover .

说明核心利润率和资产报酬率以及净资产收益率较高，但是各项资产的周转运营能力有待提高。

It indicates higher core profit margins and return on assets and return on net assets . However , each asset turnover operational capacity needs to be improved .

结果表明我国国有商业银行效率低于股份制商业银行；影响我国商业银行效率的主要因素为净资产报酬率、不良贷款比率。

The result proves that state-owned banks are lower than other banks ; net returns on equity , ratio of nonperforming loans are the two main factors affect bank efficiency .

公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

The growth potential of corporate value is in direct proportion to asset return ratio , and in inverse proportion to asset liability ratio , equity interest and long term / short term liabilities .

研究结果表明：（1）在财务危机发生前2年或1年，有17个财务指标的信息实效性较强，其中净资产报酬率的判别成功率较高；

The research demonstrates that seventeen financial indexes are very effective with one or two years before the stock company is known as ST and the net asset reward ratio is the best effective .

其中，重视程度相对最高的四项指标是净资产报酬率、净利润增长率、销售净利润率和利润总额；

Among them , the first four financial indexes comparatively high in importance are as follows : net assets return ratio , net profit increasing ratio , sales net profit ratio and gross profit ;

上市公司盈利能力分析指标主要有总资产报酬率、每股收益、普通股权益报酬率、股利支付率、市盈率等。

The listed company 's profitability analysis index mainly includes the total property return rate , each income , the common share rights and interests return rate , the dividend payment rate , and Price-earning ratio , and so on .

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。

According to the results of empirical study , current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio , and in direct proportion to equity interest and long term / short term liabilities ;

企业总资产报酬率、资本收益率、销售利润率以及成本费用利润率是评估企业获利能力的重要指标。

The reward rate of the enterprise total capital , the profit rate of asset , the profit margin of distribution and the profit margin of the cost and expense are the important indexes to evaluate the capability of the enterprise to profit .

资产的报酬率界定在一个投资周期可以实现，但时期的长短并未确定，也没有解决与下一周期的关系问题。

The mate of asset return can be determined in one in inherent cycle , but the duration of the cycle and the relation with the next cycle can 't be decided .

从固定资产投资报酬率、投资风险、投资能力等方面，分析增值税转型对企业固定资产投资产生的不同影响。

This paper analyses the different effects of transformation of value-added tax on the investment of enterprise fixed assets from remuneration rate of investment , investment risk and investment capacity of fixed assets .

增值税转型提高企业固定资产投资报酬率，降低企业固定资产投资风险，加强了企业固定资产的投资能力，有利于调动企业扩大固定资产投资、加强技术更新改造的积极性。

The transformation of value-added tax enhances the remuneration rate of investment , reduces investment risk , strengthens investment ability of enterprise fixed assets , is beneficial to the renewal and transformation of technique .

对比了两家企业通过提高资产和权益报酬率，提高销售收入的利润来增强盈利能力的大小。

Contrast the two companies ' profitability through raise property and shareholder guerdon rate and raise sales profits through sales revenue .

从回归结果可以得出净资产收益率和总资产报酬率与单位特许权价值是最为显著正相关的。

Return on equity and total assets , return on franchise value and units are the most significant positive correlation .

研究结果发现在总资产周转率、营业毛利率、净值报酬率、资产报酬率、负债净值比现金流量比率有显着的差异。NET的重要组成部分。

As a result , we found that there are significant differences in total assets turnover , operational margin ratio , returns on net equity , returns on total assets , debts to equity ratio and cash-flow rate .

研究结果表明：湘电公司对长泵厂的并购产生的协同效应不是很明显，与行业相比较净资产收益率、每股收益、总资产报酬率变化的幅度不大；

The research result indicated that there is no significant synergetic effect of merge between Xiangtan Electric Company and Changsha Pump Factory .

该模型包括资产的对数，资产负债率和总资产报酬率三个指标。

Log of assets , the rate of assets and liabilities , and the rate of return on total assets are the three variables in the model .

所选财务指标包括流动比率、速动比率、资产负债率、存货周转率、应收帐款周转率、销售利润率、总资产报酬率、资本保值增值率、社会贡献率。

The financial indicators selected include current ratio , quick ratio , assets-liability ratio , rate of stock turnover , turnover of accounts receivable , total capital profit ra-tio , ratio of asset inflation proof and incremental value and social contribution etc.