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https://www.accountantguide.com.hk
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香港會計錦囊
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資產報酬率
return on asset
用來量度每一元的資產值可賺取的利潤。 ROA= (純利/資產值)* 100%
Used to measure the value of the assets for every dollar of profit that can be earned. ROA = (net profit / assets) * 100%