大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 16.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitSixteenPerformanceMeasurementRatiosWarming-upQuestionsWhatarethewidelyusedratiostomeasureabank’sperformanceorprofitability?Whatwasthereasonforlossesexperiencedbymanybanksduringthelate1980sandearly1990s?SuggestedAnswersWhatarethewidelyusedr

2、atiostomeasureabank’sperformanceorprofitability?Atleastthefollowing4measuresorfinancialratiosarewidelyusedbybanks’internalmanagement,investmentanalysts,andstateandfederalregulatoryauthoritiestoshowbanks’performanceorprofitability:Returnonassets(ROA);Returnonequity(ROE);capitalratio;andEarni

3、ngspershare.SuggestedAnswersWhatwasthereasonforlossesexperiencedbymanybanksduringthelate1980sandearly1990s?Duringthelate1980sandearly1990saswell,manybanksexperiencedlossesbecauseofloanproblems,primarilyintherealestatearea.Notes1.ration.比率2.capitalratio资本比率＝ameasureofprofitability,determined

4、bydividingthestockholders’equitybytotalassets3.returnonassets(ROA)资产收益（回报）率4.returnonequity(ROE)股本收益率5.earningspershare(EPS)每股盈利6.meanadj.平均的＝averagee.g.The～yearlyrain-fallis20inches.7.loanwrite-offadj.贷款的注销＝aloanthathasbeendeterminedtobeuncollectibleandthereforehasbeenchargedoffasalossNote

5、s8.todepletevt.耗尽＝toemptysth.likemoney…9.tosubmitone’scharterapplication提交获得特许的申请10.incorporatorn.公司创办人＝apersonwhoestablishesacorporation11.toserveasacushionforsth.作为对……的缓冲12.ahighlyleveragedindustry高杠杆的产业；举债多的产业＝anindustrywhichborrowsheavily13.coveragelimit文中指对存款保险额的限制14.one-timeaberration

6、一次性的脱离常规Variousratioshavebeendevelopedbybankstoshowtheperformance,orprofitability,ofabank,andtheseratiosareusedbyinternalmanagement,investmentanalysts,andstateandfederalregulatoryauthorities.Themeasuresmostwidelyusedare:returnonassets,returnonequity,capitalratio,andearningspershare.16.1Retu

7、rnonAssets(ROA)Returnonassetsisagoodmeasurementoftheprofitabilityofabankbecauseitshowswhetherabankisputtingitsassetstoworktoproduceincome.Thereturnonassets(ROA)iscalculatedbydividingabank’searningsbeforesecuritiesgainsorlossesbyitsaveragetotalassetsdurin