是指企业利润总额对企业全部资金平均占用额的比率，又称“资产报酬率”。它是衡量企业对所有经济资源的运用效率的指标。
我国传统观点认为，企业资金利润率只有大于银行利息率，负债经营才能实现盈利。
The traditional view is only when the benificial rate of capital in enterprise is higher than the bank interest rate can the operation on liabilities achieve benifits.
当股票市场处于萧条期，利润率几乎所剩无几，债券的收益率有史以来达到最低点时，投资者们对过去认为的任何有可能的回报资金都不会在抱有幻想。
With stock markets in the doldrums, interest rates cut to almost nothing, and bond yields at record lows, investors were desperate for any kind of meaningful return on their money.
衡量企业资本结构的方法通常有比较资金成本法、权益资本利润率法和每股收益分析法。
The methods which can measure the capital structure of corporations, include comparing fund cost, equity capital interest rate and analyzing lucre of pers hare.
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