(corporate finance) the amount, expressed as a percentage, that is earned on a company's total capital calculated by dividing the total capital into earnings before interest, taxes, or dividends are paid
例句
Roy jumped the gun and started building an extension to his house before be had planning permission, and now he's furious because the local council have made him pull it all down.罗伊在没有得到规划许可前过于匆忙地扩大了住宅建筑的范围，现在他大发雷霆，因为地方委员会要他拆掉。
