[] () the result of comparing two figures that describe a company's financial state, for example its share price and the amount of profit each shareholder can claim, used by managers or investors to decide how well a company is performing 财务比率（这比率是从比较两个数字（例如，股价和每股赢利）而得出，用以描述一家公司的财务状况。经理和投资者则利用这比率来衡量一家公司的业绩表现。）◆Smaller companies can offer greater value in terms of key financial ratios, such as price-earnings. 就主要的财务比率而言，如价格 ── 收益率，规模较小的公司可以提供更大的价值。