* Management School of Shandong University Wang Jun * Basic concepts Rate of return on Capital Goods (资本品的收益率) Rate of return on Capital Goods denotes the net dollar return per year for every Yuan of invested capital. The rate of return on capital is the annual net return (rentals less expenses) per dollar of invested capital. It is a pure number- percent per year. * Management School of Shandong University Wang Jun * Basic concepts Financial Assets vs. Tangible Assets Tangible Assets (有形资产) consist of land and capital goods like computers, buildings, and automobiles that are used to produce
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