With the second and the third forms of partnership there was usually a fixed ratio between capital and labor with regard to profit distribution.

第二、三种类型，资本与劳动之间常形成某些比较固定的利润分配比率。

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The higher the return on capital which he defines as pretax operating profit divided by the sum of net working capital and net fixed assets the more effectively a company is using its capital to generate profit.

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