以美洲银行(Bank of America)为首的美国几家大银行1月18日公布了2004年第4季度财报，数据显示，由于普通消费者和公司客户借贷增加以及信用质量的提高，其中有3家大银行的季度盈利水平创下了历史新高。
Three of the biggest U.S. Banks, led by bank of America Corp., reported record quarterly profits on Tuesday as consumers and companies borrowed more and credit quality improved.
因而，行政主管、经理以及组织的普通员工无不对提高企业绩效和盈利能力的办法进行探讨。
Therefore, executives, managers, and organization staff members universally explore ways to improve business results and profitability.
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。
As a result, the firms' return on common shareholder equity, or ROE, which measures the efficiency of a company's earnings power, has collapsed.
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