译文（字数 4461）

盈利指标分析

格奥尔基

总结

盈利能力指标的分析是一种活动，应该成为所有企业。盈利并不意味着只获得利润。如果所有者权益增长（股东的钱），公司具有与其他公司在同一活动范围内具有可比性的利润，具有正的现金流，并且员工对他们的薪酬感到满意.。多个指标是用来衡量业绩：利润、商业、经济、金融、投资收益率、盈亏平衡点、经济增加值、净经营成果。

关键词：利润、收益率、盈亏平衡点、经济增加值、净经营成果。

引言和背景

这篇文章的目的是把记录的信息对一个公司的盈利能力指标分析。本研究的目的是分析公司的财务表现性能根据资产负债表数据和比较公司的价格与其他公司同样的活动领域。这种分析并不提供担保等未来的表现，但它准确地描绘了公司的过去和现在的财务报表，对于投资者是非常有用的。破产的危机发生是因为许多处理与财务表现有关的方面的不足。

本文是经过深入分析的文献，指公司的财务表现。

外文原文（字符数 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.