权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。
The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business.
财务管理目标中,每股盈余最大化和股东权益报酬率观点一般认为是利润最大化目标的演化。
As the goals of financial management, maximum earnings per share and rate of rectums on common Stockholders 'equity are well accepted by more and more Chief financial Offices.
上述数字表明,股东权益报酬率从1997年到1998年略有提高,太阳风公司的盈利能力也有所提高。
The above figures show that the rate has raised a little from 1997 to 1998, and Solarwind Corporation's profitability has improved slightly.
控股公司具有高财务杠杆比率、高股东权益报酬率和高风险的特征,其财务杠杆比率的放大作用比一般公司显得更大更强。
This paper discusses and analyzes the relationship between the financial leverage rate and rerum ratio and risk of holding companies and maintains that the former affects the latter.
我们也发现,公司的权益报酬主要来源于财务杠杆带来的好处,在2006年公司改善资产负债比后,公司的权益报酬率有所下降。
It is also found that the ownership reward of the company mainly benefits from financial leverage. The reward rate of ownership decreased after the asset-liability ratio was improved in 2006.
而权益资本成本是普通股股东要求的预期报酬率。
And the cost of equity capital is the minimum rate of return the request to common stock shareholders.
利润中心的预算目标应以经营利润相关的绝对指标和相对指标为中心,而不是权益资本报酬率。
It is the absolute and opposite index related to earnings before interest and tax that the profit center should choose, not ROE.
利润中心的预算目标应以经营利润相关的绝对指标和相对指标为中心,而不是权益资本报酬率。
It is the absolute and opposite index related to earnings before interest and tax that the profit center should choose, not ROE.
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