总资产报酬率 meaning in English
rate of return on total assets
return rate of total assets
Examples
- Return on total asset
总资产报酬率 - 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。 - ( ii ) this paper makes the annals data of the listed companies in 2004 as sample , and gets earnings per share and the regression equation of the four financial indexes which have noticeable effect on it via stepwise regression method . the four financial indexes which affect earnings per share are the net asset per share , unaccommodated profit per share , quick ratio and return on assets respectively . the equation provides a
(二) 、以河南省上市公司2004年年报数据作为样本,应用逐步回归方法,得到每股收益和对它有显著影响的四个财务指标的回归方程,影响每股收益的四个财务指标分别是:每股净资产、每股未分配利润、速动比率和总资产报酬率,为这些上市公司提高每股收益提供参考。