| 单词 | Return on capital employed |
| 释义 | 動用資本報酬率 The relating of profit to an estimate of the average capital employed in a business to give a ratio, commonly called the primary ratio, calculated as net profit after tax or shareholders’ funds. It is essential that the long-run return on capital employed in a business should be sufficient to ensure a fair return to the proprietor or shareholders, provide for the normal conduct and expansion of the business, attract new capital when required and retain the confidence of creditors and employees. See also Capital employed. 關於以業務上平均動用的資本估計所得利潤而作出的一個比率，通常稱為基本比率，以稅除後或股東基金後所得的純利計算。重要的是業務上動用資本的長期回報應足以確保對所有人或股東有公平的回報，提供業務的正常運作及擴展，須要時吸收新的資本及保留債權人和僱主的信心。另見 Capital employed。 |
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