情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例237 投下資本利益率について

投下資本利益率について説明している下の動画でディクテーションをしてみました。

The Return On Invested Capital (ROIC)
http://www.investopedia.com/video/play/return-invested-capital-roic/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


return on invested capital or roic is a fundamental method of determining a company's financial performance. it is used to measure how well a company is investing its capital. roic is calculated as net income minus dividends divided by invested capital. roic is often considered an accurate picture of a company's performance, since it looks at how a company uses the capital that has been invested in it by stock holders and bond holders to earn additional income. be aware that roic does not specify which investments are actually generating the return. it only looks at the total investment capital returns. wising incorporated reports annual net income of $40,000 in a given year. if it has $80,000 in total debt and $120,000 in shareholder equity, its total capital is $200,000. assuming wising pays no dividends and always debt is funded through corporate bonds issued to investors, its roic will be $40,000 divided by $200,000 equals 20%. this means that for every $1 invested in it, wising generates $0.2 in income. an advantage of viewing a company's roic is that it provides investors an overview of a company's management performance. when a company consistently shows a high roic, it is considered a good investment and its shares tend to trade at a higher market price. there are also some disadvantages. roic is an accounting measurement and those numbers can be skewed by company management. investment numbers can also be influenced by different account practices and global currency fluctuation and inflation rates can impact the amount shown as the roic.


難しめの単語や熟語の意味です。

  • return on invested capital(roic)・・・投下資本利益率
  • specify・・・~を明確に述べる
pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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