return on equity

简明释义

股本回报率

英英释义

例句

1.A high return on equity 股本回报率 indicates effective management and strong financial health.

高股本回报率表明管理有效和财务状况良好。

2.To improve their return on equity 股本回报率, the company plans to reduce its debt levels.

为了提高股本回报率，公司计划降低债务水平。

3.Investors often look at the return on equity 股本回报率 to gauge a company's profitability.

投资者通常关注股本回报率来评估公司的盈利能力。

4.The firm reported a return on equity 股本回报率 of 15%, which is above the industry average.

该公司报告的股本回报率为15%，高于行业平均水平。

5.The company's return on equity 股本回报率 has increased significantly over the past year.

公司的股本回报率在过去一年中显著上升。

作文

In the world of finance and investment, understanding various metrics is essential for making informed decisions. One such metric that investors and analysts closely monitor is return on equity. This financial ratio measures a company's profitability in relation to shareholders' equity, providing valuable insights into how effectively a company is using its equity base to generate profits. In simpler terms, return on equity (ROE) indicates how much profit a company earns for every dollar of equity invested by shareholders. To calculate return on equity, one can use the formula: ROE = Net Income / Shareholder's Equity. The resulting percentage reflects the efficiency with which a company is utilizing its equity to produce earnings. A higher ROE signifies a more efficient company, while a lower ROE may indicate potential inefficiencies or challenges in generating profits. Investors often seek companies with a consistently high return on equity as it suggests strong management performance and a solid business model.Understanding return on equity is particularly important when comparing companies within the same industry. Different industries have varying average ROE figures, so it is crucial to benchmark a company's ROE against its peers. For instance, technology companies might exhibit higher ROE percentages compared to utility companies due to their different business models and growth potentials. Therefore, contextualizing ROE within its industry allows investors to assess a company's performance more accurately.Moreover, while a high return on equity is generally favorable, it is essential to consider the underlying factors contributing to this figure. A company might achieve a high ROE through significant debt, which can amplify returns but also increases financial risk. Thus, investors should analyze a company's debt-to-equity ratio alongside ROE to gain a comprehensive understanding of its financial health.Another aspect to consider is that return on equity can be influenced by accounting practices. Companies may employ different methods for recognizing revenue and expenses, which can affect net income and, consequently, ROE. Therefore, it is vital for investors to scrutinize financial statements and understand the accounting policies in place before making conclusions based solely on ROE.In conclusion, return on equity is a critical measure that helps investors gauge a company's profitability relative to shareholder equity. By analyzing ROE alongside other financial metrics and industry standards, investors can make more informed decisions regarding their investments. However, it is crucial to look beyond the number itself and consider factors such as debt levels, accounting practices, and industry context to fully understand what a company's ROE signifies. Ultimately, mastering the concept of return on equity can empower investors to identify promising investment opportunities and avoid potential pitfalls in their financial journey.

在金融和投资的世界中，理解各种指标对做出明智的决策至关重要。其中一个投资者和分析师密切关注的指标是股本回报率。这个财务比率衡量公司的盈利能力与股东权益之间的关系，为我们提供了公司如何有效利用其股本来产生利润的宝贵见解。简单来说，股本回报率（ROE）表示公司每投资一美元股本所赚取的利润。计算股本回报率的方法是使用公式：ROE = 净收入 / 股东权益。得到的百分比反映了公司利用其股本产生收益的效率。较高的ROE标志着公司更有效率，而较低的ROE可能表明在产生利润方面存在潜在的低效或挑战。投资者通常寻求那些具有持续高股本回报率的公司，因为这表明管理表现强劲且商业模式稳固。理解股本回报率在同一行业内比较公司时尤为重要。不同的行业有不同的平均ROE数据，因此将一家公司的ROE与同行进行基准比较至关重要。例如，科技公司可能会表现出比公用事业公司更高的ROE百分比，这是由于它们不同的商业模式和增长潜力。因此，在行业背景下对ROE进行情境化，使投资者能够更准确地评估公司的表现。此外，虽然高股本回报率通常是有利的，但考虑影响这一数字的潜在因素也很重要。一家公司可能通过大量债务实现高ROE，这可以放大回报，但也增加了财务风险。因此，投资者应分析公司的债务与股本比率，并与ROE一起考虑，以全面了解公司的财务健康状况。另一个需要考虑的方面是，股本回报率可能受到会计实践的影响。公司可能采用不同的方法来确认收入和费用，这可能影响净收入，从而影响ROE。因此，投资者在仅根据ROE得出结论之前，必须仔细审查财务报表并理解所采用的会计政策。总之，股本回报率是一个关键指标，帮助投资者衡量公司的盈利能力与股东权益之间的关系。通过分析ROE以及其他财务指标和行业标准，投资者可以做出更明智的投资决策。然而，重要的是要超越数字本身，考虑诸如债务水平、会计实践和行业背景等因素，以充分理解公司ROE所代表的意义。最终，掌握股本回报率的概念可以使投资者识别出有前景的投资机会，并在其财务旅程中避免潜在的陷阱。