摘要：Built in a general manner by using the ratio between one of the results (grossoperating surplus, operating profit/loss, profit or loss, etc.) and the global flow of the activity(the turnover) or the means used (economic capital, equity, costs), return ratios show the netoperating result of the combined effects of liquidity, asset management and debt management.The usefulness of these ratios is justified by the fact that they enable comparisons betweencompanies in terms of certain industry averages or averages by certain fields of activity, aswell as time comparisons for the same company. Return ratios are calculated based on thedata included in the income statement and the balance sheet of the enterprise
关键词：economic return ratio; return on equity ratio; financial return ratio
