譯文（字數 4461）

盈利指標分析

格奧爾基

總結

盈利能力指標的分析是一種活動，應該成為所有企業。盈利并不意味著只獲得利潤。如果所有者權益增長（股東的錢），公司具有與其他公司在同一活動范圍內具有可比性的利潤，具有正的現金流，并且員工對他們的薪酬感到滿意.。多個指標是用來衡量業績：利潤、商業、經濟、金融、投資收益率、盈虧平衡點、經濟增加值、凈經營成果。

關鍵詞：利潤、收益率、盈虧平衡點、經濟增加值、凈經營成果。

引言和背景

這篇文章的目的是把記錄的信息對一個公司的盈利能力指標分析。本研究的目的是分析公司的財務表現性能根據資產負債表數據和比較公司的價格與其他公司同樣的活動領域。這種分析并不提供擔保等未來的表現，但它準確地描繪了公司的過去和現在的財務報表，對于投資者是非常有用的。破產的危機發生是因為許多處理與財務表現有關的方面的不足。

本文是經過深入分析的文獻，指公司的財務表現。

外文原文（字符數 15741）

THE ANALYSIS OF PROFITABILITY INDICATORS

SUCIU GHEORGHE

Summary

The analysis of profitability indicators is an activity that should preoccupy all companies. Profitability does not mean only obtaining profit. A company is competitive if the ownership equity grows (the shareholders’ money), the company has a profit that is comparable to that of other companies from the same area of activity, has a positive cash flow and the employees are satisfied with their salaries. Multiple indicators are used to measure performance: profit, commercial, economic, financial, investment rate of return, breakeven point, economic value added, net operating result.

Keywords: profit, rate of return, breakeven point, economic value added, net operating result.

1.Introduction and context

The purpose of this article is to bring well-documented information about the analysis of a company’s profitability indicators. The objective of the research is to analyze the company’s financial performance according to the data from the balance sheet and to compare the company’s rates with that of other companies from the same sector of activity. This analysis does not offer guarantees concerning future performance, but it portrays accurately the company’s past and present financial statements, being very useful for the investors. Many of the bankruptcies during the crisis happened because of an inadequate handling of aspects related to financial performance.

This paper was written after a thorough analysis of the literature referring to a company’s financial performance.