return on capital
简明释义
资本收益率
英英释义
例句
1.The management team is focused on improving the return on capital to enhance shareholder value.
管理团队专注于提高资本回报率以增强股东价值。
2.The company's return on capital is significantly higher than the industry average, indicating strong financial performance.
该公司的资本回报率明显高于行业平均水平，表明财务表现强劲。
3.In the latest report, the firm achieved a return on capital of 15%, which is quite impressive.
在最新报告中，该公司实现了15%的资本回报率，这相当令人印象深刻。
4.Investors often look for a high return on capital when deciding where to place their money.
投资者在决定将资金投向何处时，通常会寻找高的资本回报率。
5.A low return on capital might suggest that a company is not using its resources efficiently.
低的资本回报率可能表明公司没有有效利用其资源。
作文
Understanding the concept of return on capital is essential for both investors and business owners. In the world of finance, return on capital refers to the profitability of a company in relation to its capital employed. This metric is crucial as it helps in assessing how efficiently a company is using its capital to generate profits. The formula for calculating return on capital is relatively straightforward: it is the net profit divided by the total capital employed. This gives investors a clear picture of the company's ability to generate returns from its investments.For instance, consider a manufacturing company that has invested $1 million in its operations. If the company generates a net profit of $200,000 in a year, its return on capital would be 20%. This high percentage indicates that the company is effectively utilizing its capital to produce profits. Conversely, if another company with the same capital investment only manages to earn $50,000, its return on capital would be 5%, suggesting inefficiency in capital usage.The importance of return on capital extends beyond individual companies; it also serves as a benchmark for comparing different businesses within the same industry. Investors often look for companies with higher return on capital figures, as this indicates a potentially more profitable investment. Additionally, a consistent return on capital over time can signal a company's competitive advantage and operational efficiency.Moreover, understanding return on capital can guide business decisions. Companies may use this metric to evaluate their investment projects. If a proposed project is expected to yield a return on capital greater than the company’s cost of capital, it may be deemed a worthwhile investment. On the other hand, if the expected return on capital is lower, the project might be rejected in favor of more profitable opportunities.In conclusion, the concept of return on capital is integral to financial analysis and decision-making. It not only reflects a company's profitability but also its efficiency in utilizing resources. Investors and managers alike should pay close attention to this metric, as it can provide valuable insights into a company's operational effectiveness and overall financial health. By focusing on maximizing return on capital, businesses can enhance their value and ensure sustained growth in a competitive market.
理解资本回报率的概念对投资者和企业主来说至关重要。在金融世界中，资本回报率指的是公司相对于其使用资本的盈利能力。这个指标非常重要，因为它有助于评估公司如何有效地利用其资本来产生利润。计算资本回报率的公式相对简单：它是净利润除以总投入资本。这为投资者提供了一个清晰的视角，了解公司如何从其投资中产生回报。例如，考虑一家制造公司，它在运营中投资了100万美元。如果该公司在一年内产生了20万美元的净利润，那么它的资本回报率将为20%。这个高比例表明，该公司有效地利用其资本来生产利润。相反，如果另一家公司投资相同的资本，只能赚取5万美元，那么它的资本回报率将为5%，这表明资本使用效率低下。资本回报率的重要性超越了个别公司；它还作为比较同一行业内不同企业的基准。投资者通常会寻找资本回报率较高的公司，因为这表明潜在的更高利润投资。此外，随着时间的推移，持续的资本回报率可以表明公司的竞争优势和运营效率。此外，理解资本回报率可以指导商业决策。公司可以利用这一指标来评估其投资项目。如果一个拟议项目预计能产生的资本回报率高于公司的资本成本，那么它可能被认为是一个值得的投资。另一方面，如果预期的资本回报率较低，则该项目可能会被拒绝，以便选择更有利可图的机会。总之，资本回报率的概念是财务分析和决策的重要组成部分。它不仅反映了公司的盈利能力，还反映了其利用资源的效率。投资者和管理者都应密切关注这一指标，因为它可以提供有关公司运营有效性和整体财务健康状况的宝贵见解。通过专注于最大化资本回报率，企业能够增强其价值，并在竞争激烈的市场中确保持续增长。
