资产收益率（Return on Common Equity）分解为四因素：净 资产收益率＝[主营业务利润／主营业务收入+（净利润-主营业务利润）／主营业务收入）]＊（主营业务收入／资产总...
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⑥ 股东权益报酬率 （return on common equity）= 可供普通股股东分配的净利润 / 平均普 通股股东权益； 分子是税后净利润减去支付给优先股股东的股利后得到的；分母的处理同⑤。
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accounting return on common equity 普通股权益
return on common stock equity 普通股产权收益率
return on common stockholder's equity 股东权益报酬率
Return on common shareholders' equity 普通股股东权益报酬率
Return on equity, the amount a firm earns on its common stock outstanding and an important measure of financial performance, has decreased significantly in the years since the credit crisis.
股本回报率，它是普通股应收的占公司获利的比重数量，是一个重要的财务业绩测量指标，已经从信用危机以来的几年里明显减少。
And most common yardsticks for measuring performance are all in some way distorted by leverage, not least return on equity (ROE).
衡量银行的一般标准几乎都在一定程度上因杠杆效应的影响而发生扭曲，尤其是股本回报率(ROE)。
As a result, the firms' return on common shareholder equity, or ROE, which measures the efficiency of a company's earnings power, has collapsed.
因此，这些银行反映盈利效率的指标——普通股东权益回报率都大幅下降。
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