期初權益=$200,000-$96,000=$104,000
期末權益=$240,000-$104,000=$136,000
淨利=$136,000+$20,000-$12,000-$104,000=$40,000
平均權益報酬率=$40,000÷[($104,000+$136,000)÷2]=33.33%
99. 大友公司期初資產及負債總額分別為$200,000 及$96,000,而期..-阿摩線上測驗