rate of return on book value equity

简明释义

帐面价值权益报酬率

英英释义

The rate of return on book value equity refers to the measure of a company's profitability that compares its net income to its book value of equity. It indicates how effectively a company is using its equity base to generate profits.

账面价值股本的回报率是指公司盈利能力的一个衡量标准，它将公司的净收入与其账面价值股本进行比较。它表明公司在多大程度上有效地利用其股本基础来产生利润。

例句

1.The company's rate of return on book value equity indicates how efficiently it is generating profits from its net assets.

公司的账面价值股本回报率表明它如何有效地从净资产中产生利润。

2.The rate of return on book value equity for this quarter has improved due to increased sales and reduced costs.

由于销售增加和成本减少，本季度的账面价值股本回报率有所改善。

3.A higher rate of return on book value equity suggests that the company is using its equity more effectively.

较高的账面价值股本回报率表明公司更有效地使用其股本。

4.Investors often look at the rate of return on book value equity to assess the financial health of a company.

投资者通常关注账面价值股本回报率来评估公司的财务健康状况。

5.When comparing firms, the rate of return on book value equity can provide insights into which company is managing its resources better.

在比较公司时，账面价值股本回报率可以提供关于哪家公司更好地管理其资源的见解。

作文

The concept of rate of return on book value equity is a critical measure in the field of finance and investment. It provides investors with an understanding of how effectively a company is utilizing its equity capital to generate profits. Essentially, this metric evaluates the profitability of a firm relative to its book value of equity, which is the difference between total assets and total liabilities as reported on the balance sheet. By analyzing the rate of return on book value equity (账面价值股本的收益率), investors can make informed decisions regarding their investments in a company.To calculate the rate of return on book value equity, one typically uses the formula: Net Income divided by Book Value of Equity. This calculation yields a percentage that indicates how much profit a company generates for each dollar of equity. For instance, if a company has a net income of $1 million and a book value of equity of $10 million, the rate of return on book value equity would be 10%. This means that for every dollar of equity, the company earns 10 cents in profit.Understanding the rate of return on book value equity is particularly important for investors who are assessing the financial health of a company. A higher rate suggests that a company is efficiently using its equity base to generate profits, while a lower rate may indicate inefficiencies or potential issues within the business model. Investors often compare this ratio across different companies within the same industry to gauge relative performance.Moreover, the rate of return on book value equity can also serve as a benchmark for evaluating management performance. If management consistently achieves a high rate of return, it suggests effective leadership and operational efficiency. Conversely, a declining rate over time might raise red flags about management's ability to drive growth and profitability.It's worth noting that while the rate of return on book value equity is a valuable indicator, it should not be viewed in isolation. Investors should consider other financial metrics, such as return on assets (ROA) and return on equity (ROE), to gain a comprehensive understanding of a company's financial performance. Each of these ratios provides unique insights into different aspects of a company's operations and financial health.In conclusion, the rate of return on book value equity (账面价值股本的收益率) is an essential tool for investors seeking to evaluate a company's profitability relative to its equity. By calculating and analyzing this metric, investors can make more informed decisions, assess management effectiveness, and compare companies within the same sector. Ultimately, understanding this financial ratio can lead to better investment choices and enhanced portfolio performance.

账面价值股本的收益率是金融和投资领域中的一个关键指标。它为投资者提供了一个理解公司如何有效利用其股本资本来产生利润的方式。基本上，这个指标评估了公司的盈利能力相对于其账面价值股本，即资产总额与负债总额之间的差额，通常在资产负债表上报告。通过分析账面价值股本的收益率，投资者可以对他们在公司的投资做出明智的决策。计算账面价值股本的收益率通常使用公式：净收入除以股本账面价值。这个计算得出的百分比表示公司为每一美元股本产生的利润。例如，如果一家公司净收入为100万美元，而股本账面价值为1000万美元，则账面价值股本的收益率将为10%。这意味着公司每拥有一美元的股本，就能赚取10美分的利润。理解账面价值股本的收益率对于评估公司财务健康尤为重要。较高的收益率表明公司有效地利用其股本基础来产生利润，而较低的收益率可能表明效率低下或商业模式潜在问题。投资者通常会在同一行业内比较不同公司的这一比率，以评估相对表现。此外，账面价值股本的收益率也可以作为评估管理绩效的基准。如果管理层持续实现高收益率，那么这表明有效的领导力和运营效率。相反，随着时间的推移，收益率的下降可能会引发对管理层推动增长和盈利能力能力的担忧。值得注意的是，尽管账面价值股本的收益率是一个有价值的指标，但不应孤立地看待。投资者还应考虑其他财务指标，如资产回报率（ROA）和股东权益回报率（ROE），以全面了解公司的财务表现。这些比率各自提供了关于公司运营和财务健康的独特见解。总之，账面价值股本的收益率是投资者评估公司相对于其股本的盈利能力的一个重要工具。通过计算和分析这一指标，投资者可以做出更明智的决策，评估管理效果，并在同一行业内比较公司。最终，理解这一财务比率可以导致更好的投资选择和增强的投资组合表现。