Our word of the day is “Return On Investment” Return on investment is known as ROI. This

我們今天要說的是 "投資回報 "Return On Investment，即投資回報率。這個

term means different things to different people often depending on perspective and what is

對不同的人來說，這個詞意味著不同的事情，往往取決於角度和什麼。

actually being judged so it's important to clarify understanding if interpretation has

實際上正在判斷，所以它'重要的是澄清理解，如果解釋有

serious implications. Many business managers and owners use the

嚴重的影響。很多企業管理者和老闆用

term in a general sense as a means of assessing the merit of an investment or business decision.

一般意義上的術語，作為評估一項投資或商業決定的優點的手段；

'Return' generally means profit before tax, but clarify this with the person using the

'回報'一般指稅前利潤，但要向使用人說明。

term - profit depends on various circumstances, not least the accounting conventions used

術語 -- -- 利潤取決於各種情況，尤其是所使用的會計慣例。

in the business. In this sense most CEO's and business owners regard ROI as the ultimate

中的業務。從這個意義上講，大多數CEO和企業主都把投資回報率看作是最終的。

measure of any business or any business proposition, after all it's what most business is aimed

衡量任何企業或任何商業主張，畢竟它是大多數企業的目標

at producing - maximum return on investment, otherwise you might as well put your money

在生產--最大的投資回報率，否則，你還不如把你的錢放在

in a bank savings account. In simple terms this is the profit made from

銀行儲蓄賬戶中。簡單來說，這就是從

an investment. The 'investment' could be the value of a whole business in which case the

投資。投資可能是整個企業的價值，在這種情況下。

value is generally regarded as the company's total assets minus intangible assets, such

價值一般被認為是公司的總資產減去無形資產，如

as debt. or the investment could relate to a part of a business, a new product, a new

或投資可能涉及到企業的一部分、新產品、新技術、新工藝等。

factory, a new piece of plant, or any activity or asset with a cost attached to it.

工廠、新工廠或任何附帶成本的活動或資產。

The main point is that the term seeks to define the profit made from a business investment

主要是指該詞旨在定義企業投資所獲得的利潤。

or business decision. Bear in mind that costs and profits can be ongoing and accumulating

或商業決策。請記住，成本和利潤可能是持續的和累積的。

for several years, which needs to be taken into account when arriving at the correct

幾年，在得出正確的數據時需要考慮到這一點。

figures.

數字。