是指企业的收益额对资产总额的比率,即企业运用全部投资的收益率,又称“资产报酬率”。其计算公式如下: 资产报酬(收益)率=(净收益+利息费用+所得税)/平均资产总额×100% 在每一会计年度供企业运用的资产总额的账面价值则按年初和年末资产总额的平均数来反映。资产收益率实际上是资产周转率和销货收益率的乘积,即全部资产在赚取全年度销货净收入中的周转次数乘上每l元销售净收入的获利能力。
资产总额周转率 total assets turnover ; turnover of total assets 资产总额收益率 return on total assets ; Rate earned on total assets ; net income to total assets ratio 净值对资产总额比率 ratio of net worth to total capital ...
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... all capital earnings rate: 本钱总数收益率 all capital earnings rate: 资产总额收益率 current earnings rate: 当期收益率 ...
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... Rate earned on stockholders’ equity 股东权益收益率 Rate earned on total assets 资产总额收益率 Ratio of net sales to assets 资产周转率 ...
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... Return on assets employed 资产报酬率 return on gross assets 资产总额收益率 return on assets 资产收益率 ...
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比如2009年,英达国际信托公司的资产管理收益率虽低于0.17%,但是这些资产的总额多达147000万元,也就意味着带来了超过24000万的利润,而获得这些利润的操作方法很简单,如同收取红包一样。
But with enough volume, the profits can add up. Yingda International Trust, for example, earned less than 0.17% in 2009 in fees and commissions on the assets under its care.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
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