rate of return on assets

简明释义

资产报酬率

英英释义

例句

1.Investors often look at the rate of return on assets to assess a company's profitability.

投资者通常会查看资产回报率来评估公司的盈利能力。

2.The rate of return on assets for this quarter has improved compared to last year.

本季度的资产回报率与去年相比有所改善。

3.A higher rate of return on assets means the company is doing well in utilizing its assets.

更高的资产回报率意味着公司在利用其资产方面表现良好。

4.The company's rate of return on assets indicates how efficiently it is using its resources to generate profit.

公司的资产回报率表明它在多大程度上有效利用资源来产生利润。

5.To boost the rate of return on assets, the management decided to streamline operations.

为了提高资产回报率，管理层决定精简运营。

作文

The concept of rate of return on assets is crucial for understanding the financial performance of a company. It is a metric that indicates how effectively a company is utilizing its assets to generate profits. In essence, the rate of return on assets (ROA) measures the percentage of profit a company earns in relation to its total assets. This ratio is particularly important for investors and stakeholders who are interested in assessing the efficiency of a company's management in using its resources.To calculate the rate of return on assets, one must divide the net income by the average total assets during a specific period. The formula can be expressed as: ROA = Net Income / Average Total AssetsFor instance, if a company has a net income of $200,000 and average total assets of $1,000,000, the rate of return on assets would be 20%. This means that for every dollar invested in assets, the company generates 20 cents in profit. A higher rate of return on assets indicates that the company is more efficient at converting its investments into profit, which is generally viewed as a positive sign by investors. Conversely, a low ROA may suggest that the company is not utilizing its assets effectively, prompting further investigation into its operations and management practices.Different industries have varying benchmarks for what constitutes a good rate of return on assets. For example, capital-intensive industries such as manufacturing may have lower ROAs compared to service-oriented industries like technology or finance. Therefore, it is essential to compare a company's ROA with industry averages and competitors to gain meaningful insights.Moreover, the rate of return on assets can also provide valuable information about a company's growth potential. A consistent increase in ROA over time may indicate that the company is improving its operational efficiency, while a declining ROA could signal potential issues that need addressing. Investors often look for companies with a stable or growing ROA as these firms are likely to deliver better long-term returns.In addition to being a useful tool for investors, the rate of return on assets is also significant for internal management. Companies can use this metric to evaluate their asset utilization strategies and make informed decisions regarding capital investments, asset acquisitions, or divestitures. By focusing on improving their ROA, companies can enhance their overall profitability and shareholder value.In conclusion, the rate of return on assets is an essential financial metric that provides insights into a company's efficiency in generating profits from its assets. Understanding and analyzing this ratio can help investors and management alike in making informed decisions. Whether evaluating investment opportunities or assessing a company's operational effectiveness, the rate of return on assets remains a key indicator of financial health and performance.

资产回报率的概念对于理解公司的财务表现至关重要。它是一个指标，表明公司在多大程度上有效地利用其资产来产生利润。实际上，资产回报率（ROA）衡量的是公司相对于其总资产所赚取的利润百分比。这个比率对于投资者和利益相关者尤为重要，他们希望评估公司管理层在使用资源方面的效率。计算资产回报率需要将净收入除以特定期间内的平均总资产。公式可以表示为：ROA = 净收入 / 平均总资产例如，如果一家公司净收入为200,000美元，平均总资产为1,000,000美元，则该公司的资产回报率为20%。这意味着每投资一美元在资产上，公司就能产生20美分的利润。较高的资产回报率表明公司在将投资转化为利润方面更有效，这通常被投资者视为积极信号。相反，低ROA可能表明公司未能有效利用其资产，从而促使对其运营和管理实践进行进一步调查。不同的行业对什么构成良好的资产回报率有不同的基准。例如，资本密集型行业如制造业的ROA可能低于服务导向行业，如技术或金融。因此，将公司的ROA与行业平均水平和竞争对手进行比较，以获得有意义的见解是至关重要的。此外，资产回报率还可以提供关于公司增长潜力的宝贵信息。ROA的稳定增长可能表明公司正在改善其运营效率，而下降的ROA可能暗示需要解决潜在问题。投资者通常寻找ROA稳定或增长的公司，因为这些公司可能会提供更好的长期回报。除了对投资者有用之外，资产回报率对内部管理也具有重要意义。公司可以利用这一指标评估其资产利用策略，并就资本投资、资产收购或剥离做出明智决策。通过关注提高ROA，公司可以增强整体盈利能力和股东价值。总之，资产回报率是一个重要的财务指标，提供了公司在其资产上产生利润的效率的见解。理解和分析这一比率可以帮助投资者和管理层做出明智的决策。无论是评估投资机会还是评估公司的运营效率，资产回报率始终是财务健康和表现的关键指标。