return on assets

简明释义

资产收益率

英英释义

例句

1.The company's return on assets indicates how efficiently it is using its assets to generate profit.

公司的资产回报率表明其使用资产产生利润的效率。

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

投资者通常关注资产回报率来评估公司的盈利能力。

3.A higher return on assets means better management of resources.

更高的资产回报率意味着资源管理更好。

4.To improve the return on assets, the company decided to streamline its operations.

为了提高资产回报率，公司决定精简运营。

5.The return on assets for the last quarter was significantly higher than the previous year.

上个季度的资产回报率显著高于去年。

作文

In the world of finance and investment, understanding various metrics is crucial for evaluating the performance of a company. One of the key indicators used by investors and analysts alike is the measure known as return on assets. This financial ratio assesses how efficiently a company utilizes its assets to generate profit. Essentially, it indicates how much profit a company earns for each dollar of assets it owns. The formula for calculating return on assets is straightforward: net income divided by total assets. This simple equation provides valuable insights into a company's operational efficiency and overall profitability.The importance of return on assets cannot be understated. For investors, it serves as a benchmark to compare companies within the same industry. A higher return on assets signifies that a company is more effective at converting its investments into profit, which is an attractive quality for potential investors. Conversely, a lower ratio may indicate inefficiencies or underperformance, prompting investors to dig deeper into the company's operations and strategies.Moreover, return on assets can also help management identify areas for improvement. By regularly monitoring this metric, company leaders can assess whether their asset utilization strategies are effective. If the return on assets is declining over time, it may signal the need for operational changes or asset reallocation to enhance profitability.For example, consider two companies in the same sector: Company A and Company B. Company A has a return on assets of 15%, while Company B's ratio stands at 8%. This disparity suggests that Company A is better at leveraging its assets to generate earnings. Investors may favor Company A, believing it to be a more efficient and profitable investment. Additionally, Company A might be able to reinvest its profits into growth opportunities, further enhancing its competitiveness in the market.On the other hand, Company B's lower return on assets could prompt stakeholders to investigate the reasons behind its underperformance. Perhaps Company B has invested heavily in new technology or assets that have yet to yield returns. Understanding these nuances is essential for making informed investment decisions.Furthermore, while return on assets is a valuable tool, it is not without its limitations. Different industries have varying capital requirements, which can affect asset levels and, consequently, the return on assets ratio. For instance, capital-intensive industries, such as manufacturing, may inherently have lower return on assets compared to service-oriented sectors. Therefore, it is crucial for analysts to consider industry context when interpreting this metric.In conclusion, the concept of return on assets is fundamental for both investors and company management. It provides a clear picture of how well a company is using its assets to generate profits. By understanding and analyzing this ratio, stakeholders can make better-informed decisions regarding investments and operational strategies. As the financial landscape continues to evolve, maintaining a keen eye on metrics like return on assets will remain essential for achieving long-term success in business.

在金融和投资的世界中，理解各种指标对于评估公司的表现至关重要。投资者和分析师都使用的关键指标之一是被称为资产回报率的衡量标准。这个财务比率评估公司利用其资产生成利润的效率。基本上，它指示公司每拥有一美元资产所赚取的利润。计算资产回报率的公式很简单：净收入除以总资产。这个简单的公式提供了有关公司运营效率和整体盈利能力的宝贵洞察。资产回报率的重要性不容小觑。对于投资者而言，它作为同一行业内公司比较的基准。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，这对潜在投资者来说是一个有吸引力的特质。相反，较低的比率可能表明低效或业绩不佳，促使投资者深入了解公司的运营和策略。此外，资产回报率还可以帮助管理层识别改进领域。通过定期监测这一指标，公司领导者可以评估他们的资产利用策略是否有效。如果资产回报率随着时间的推移而下降，这可能表明需要进行运营变更或资产重新分配以提高盈利能力。例如，考虑两家同一行业的公司：公司A和公司B。公司A的资产回报率为15%，而公司B的比率为8%。这种差异表明公司A在利用其资产生成收益方面表现更好。投资者可能会偏爱公司A，认为它是一个更高效和更有利可图的投资。此外，公司A可能能够将其利润再投资于增长机会，进一步增强其在市场上的竞争力。另一方面，公司B较低的资产回报率可能促使利益相关者调查其业绩不佳的原因。也许公司B在新技术或尚未产生回报的资产上进行了大量投资。理解这些细微差别对于做出明智的投资决策至关重要。此外，虽然资产回报率是一个有价值的工具，但它并不是没有局限性。不同的行业有不同的资本需求，这可能会影响资产水平，从而影响资产回报率比率。例如，资本密集型行业（如制造业）可能天然具有较低的资产回报率，而服务导向行业则可能较高。因此，分析师在解读这一指标时考虑行业背景至关重要。总之，资产回报率的概念对于投资者和公司管理层都是基础性的。它清晰地展示了公司如何利用其资产生成利润。通过理解和分析这一比率，利益相关者可以就投资和运营策略做出更明智的决策。随着金融环境的不断发展，关注像资产回报率这样的指标将继续对实现长期商业成功至关重要。