论文部分内容阅读
财政部从今年起,采用新的企业经济效益评价指标。新的指标体系的内容和计算公式如下:1、销售利润率:反映企业销售收入的获利水平。计算公式:销售利润率=利润总额/产口销售净收入×100%产品销售净收入:指扣除销售折让、销售折扣和销售退回之后的销售净额。2、总资产报酬率:用于衡量企业运用全部资产获利的能力。计算公式为:总资产报酬率=利润总额+利息支出/平均资产总额×100%平均资产总额=(期初资产总额+期末资产总额)÷23、资本收益率:是指企业运用投资者投入资本获得收益的能力。计算公式:
From this year, the Ministry of Finance has adopted new evaluation indicators for corporate economic efficiency. The content and calculation formula of the new index system are as follows: 1. Sales profit rate: It reflects the profit level of the company’s sales revenue. Calculation Formula: Sales Profit Rate = Gross Profit / Net Sales Revenue × 100% Net Sales Revenue: Refers to net sales after deducting sales discounts, sales discounts, and sales returns. 2. Return on total assets: It is used to measure the ability of an enterprise to use all its assets to make profits. The formula is: return on total assets = total profit + interest expenses / average total assets × 100% average total assets = (total assets at the beginning of the period + total assets at the end of the period) ÷ 23. Capital return rate: refers to the use of investors to invest in capital The ability to earn. Calculation formula: