資產報酬率
資產報酬率是量度企業投資的資產所獲得的純利回報。
其公式為：稅後純利 / 資產總額
資產報酬率高，表示資產運用於賺取利潤的能力高。相反，資產報酬率低，表示企業未能善用資產，以爭取利潤。
Tags: 純利, 資產, 資產報酬率
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