意思是：shareholders’funds(ROSF) 股东资金回报率即权益回报率（ROE）。
财务报表常用单词：
资产 Assets
流动资产 Current Assets
货币资金 Cash and Cash Equivalents
短期投资 Short-term Investment
一年内到期委托贷款 Entrusted Loan Receivable Due within One Year
减：一年内到期委托贷款减值准备
Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year
减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment
短期投资净额 Net Value of Short-term Investment
应收票据 Notes Receivable
应收股利 Dividends Receivable
应收利息 Interest Receivable
应收账款 Accounts Receivable
减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable
应收账款净额 Net Value of Accounts Receivable
其他应收款 Other Receivable
减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable
其他应收款净额 Net Value of Other Receivable
预付账款 Prepayment
应收补贴款 Subsidy Receivable
存货 Inventory
减：存货跌价准备 Deduct: Inventory Falling Price Reserve
存货净额 Net Value of Inventory
已完工尚未结算款 Amount Due from Customer for Contract Work
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year
