- A+
A measure of profitability is the
a. current ratio
b. debt to total assets ratio
c. return on assets ratio
d. working capital
衡量盈利才能的方针有
A 活动比率
B 负债与总资产的比率
C.资产收益率
D 营运本钱
参阅答案：C
会计英语有关常识点：
Profitability ratios are a class of financial metrics that are used to assess a business's ability to generate earnings relative to its revenue, operating costs, balance sheet assets, or shareholders' equity over time, using data from a specific point in time. Some common examples of profitability ratios are the various measures of profit margin, return on assets (ROA), and return on equity (ROE). Others include return on invested capital (ROIC) and return on capital employed (ROCE).
盈利才能比率是一类财务方针，运用特守时刻点的数据，用于评价公司相关于收入、运营本钱、资产负债表资产或股东权益发生盈利的才能。一些常见的盈利才能比率的比方是获利率、资产酬谢率(ROA)和股本酬谢率(ROE)的各种衡量。其他包括出资本钱酬谢率(ROIC)和已运用本钱酬谢率(ROCE)。
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year. It tells investors and analysts how a company can 
maximize the current assets on its balance sheet to satisfy its current debt and other payables. A current ratio that is in line with the industry average or slightly higher is generally considered acceptable. A current ratio that is lower than the industry average may indicate a higher risk of distress or default. Similarly, if a company has a very high current ratio compared to its peer group, it indicates that management may not be using its assets efficiently.
活动比率是指衡量公司付出短期债款或一年内到期债款的才能的活动比率。它告诉出资者和分析师一个公司如何最大化其资产负债表上的活动资产，以满足其活动债款和其他唐塞金钱。与作业均匀水平共同或稍高的其时比率一般被认为是可以承受的。假定其时的比率低于作业均匀水平，则可以意味着呈现窘境或违约的风险更高。相同地，假定一家公司的活动比率与同类公司比较非常高，这标明打点层可以没有有用有利地势用其资产。
The debt-to-total-assets ratio shows how much of a business is owned by creditors (people it has borrowed money from) compared with how much of the company's assets are owned by shareholders. It is one of three calculations used to measure debt capacity, along with the debt servicing ratio and the debt-to-equity ratio.
债款与总资产的比率闪现了公司由债款人(向其告贷的人)具有的比例与由股东具有的资产比例。它是衡量债款才能的三种核算办法之一，另外两种是偿债比率和债款权益比率。
Working capital, also known as net working capital (NWC), is the difference between a company's current assets, such as cash, accounts receivable (customers' unpaid bills), and inventories of raw materials and finished goods, and its current liabilities, such as accounts payable.
营运本钱，也称为净营运本钱(NWC)，是公司的活动资产，如现金、应收账款(客户未付的账单)、原材料和制制品的存货，与活动负债，如唐塞账款之间的差额。
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