return on net assets meaning in English
净资产回报率
Examples
- Two years after its ipo , torch lost seasoned issue and stocks dividend because its return on net asset did not meet the bottom requirement
湘火炬上市仅两年，即因净资产收益率未达到配股及格线而丧失了再融资能力。 - This paper regards listed companies of 2001 - 2003 years of shanghai and shenzhen as the research object . after observing the earnings per share ( eps ) and return on net assets ( roe ) of listed company , we examine the continuity of the index of the earnings during these 3 years at the same time
首先，从2001 ? 2003年的上市公司财务报表中选取了95家公司的财务数据作为样本，对其进行了总体分析，并针对性的利用excel画出每股收益和净资产收益率的频数变动图。 - This text regards listed companies of 1998 - 2000 years of shanghai as the research object . having observed the earning per share ( eps ) and return on net assets ( roe ) of listed company . we examined the continuity of the index of the earning during these 3 years at the same time , we find that there are the phenomenon of earnings management generally in the listed company of our country
首先本文以沪市1998 2000年的所有上市公司为研究对象，采用描述性统计与相关性分析的方法，考察了上市公司的每股收益指标以及净资产收益率指标，同时我们又对这3年间盈余指标的连续性进行了检验，我们发现我国上市公司中普遍存在着盈余管理现象。 - It is desirable for all related insiders and outsiders to discern all potential risk in advance . this paper , with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress , the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable , tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data . our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability , the erroneous classification ratio are low . these five general financial ratios are earning per share , return on net assets , return on gross assets , growth rate of net profits , growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share , net re - earnable cash flows / current liability , net cash flows from operating activities / net profit
研究结果表明，在单变量分析中，每股收益、净资产收益率、总资产报酬率、净利润增长率、净资产增长率这5个财务比率的错分率较低、预测能力较强；经营活动净现金流量与净利润之比、每股经营现金流量、可重复赚取的现金净流量与流动负债之比这三个现金流量财务比率对于预测上市公司财务困境具有有效性；多变量分析中，应用费雪判别分析和典则判别分析得到两个判别模型，在典则判别分析中，应用两种方法确定所建模型的最佳分界点，检测证明应用所得两个判别模型进行财务困境预测的准确率很高。