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资本金利润率是《企业财务通则》规定的企业总结、评价本企业财务状况和经营成果的财务指标之一。它是利润总额与资本金总额之比的比值,表明单位资本金能带来多少利润,以衡量投资者投入企业资本金的获利能力。现行计算公式是: 资本金利润率=(利润总额)/(资本金总额)×100%
The capital profit rate is one of the financial indicators of the company’s financial summary and evaluation of the company’s financial status and operating results. It is the ratio of the ratio of total profits to the total amount of capital, showing how much profit a unit of capital can bring in order to measure the profitability of an investor’s investment in corporate capital. The current formula is: Capital profit rate = (total profit) / (total capital) × 100%