求翻译!不要在线谢谢!6.TheROCEratioforAlexisplccanbeanalyzedintotwoelementsforeachoftheyear2005and2006:ROCE=Netprofitmargin*Salesrevenuetocapitalemployed200534.7%10.8%3.1920065.9%

Question

求翻译!不要在线 谢谢!
6. The ROCE ratio for Alexis plc can be analyzed into two elements for each of the year 2005 and 2006:
ROCE= Net profit margin * Sales revenue to capital employed
2005 34.7% 10.8% 3.19
2006 5.9% 1.8% 3.36
Though the business was more effective at generating sales (higher ratios of Sales revenue to capital employed) from2005 to 2006, the effectiveness to each sale (Net profit margin) has declined sharply. As a result, the 2006 ROCE was well below the 2005 value. Can we say that the real reason for the bad performance of 2006 is the low net profit margin? (20 points)

Answer 1

首先把题目中的几个专业术语说明一下:
ROCE：Return on Capital Employed （资金占用投资回报率）
Net Profit Margin：净利比
Sales Revenue to Capital Employed:销售总额/资金占用比（通常是个倍数）
Alexis Plc：某个企业名称
6.The ROCE ratio for Alexis plc can be analyzed into two elements for each of the year 2005 and 2006:
Alexis plc 的资金占用投资回报率可以经由2005年和2006年的两个元素对比中进行分析：
ROCE= Net profit margin * Sales revenue to capital employed
2005 34.7% 10.8% 3.19
2006 5.9% 1.8% 3.36
Though the business was more effective at generating sales (higher ratios of Sales revenue to capital employed) from2005 to 2006,the effectiveness to each sale (Net profit margin) has declined sharply.As a result,the 2006 ROCE was well below the 2005 value.Can we say that the real reason for the bad performance of 2006 is the low net profit margin?(20 points)
尽管企业2006年在创收方面比2005年更有成效（由较高的销售总额/资金占用比可以看出）,但每笔销售的实际效益（净利比）滑落地十分严重.因此,2006年的 ROCE 值比2005年低了许多.我们是否能总结出2006年的差劲表现是由于较低的净利比所导致的?（20分）