经营收益率

认为资本收益率的内涵可分为实收资本收益率、自有资本收益率、总资本收益率、经营资本收益率、人力资本收益率。

The author thinks that the intension of capital earnings rate can be divided into paid-up capital , owned capital , total capital , operating capital and human capital .

雷富礼回归后的第一个财年，宝洁公司的销售额小幅增长了1%，持续经营业务每股收益率上涨了5%。

For the first fiscal year under Lafley 's control , P & G reported a tiny 1 % increase in sales and a 5 % rise in per-share earnings from continuing operations .

经营现金流量资产收益率（CFOA）在私有化后的三年内与私有化前一年相比均没有显著差异，即使在ROA显著提高的第一年。

But the ROA of the third year and the average annual after privatization has no significant difference compared with the previous year .

这表明在中国证券市场上，投资者在评价公司的价值时，应更多地关注杜邦分析的核心指标&（经营）净资产收益率，而不是其成份指标。

This suggests that in Chinese stock market , investors should pay more attention to the core index of DuPont analysis & the ( operating ) net assets return rather the component index .