译文（字数 3217）：

杜邦财务分析体系与上市公司盈利能力研究

 McGowan J

摘要

对于公司的盈利水平为了能够有正确的财务分析评价，有一定的财务分析的能力是十分必要的，其中，杜邦财务分析体系更适用于对上市公司的盈利能力的评估。财务分析不仅能够对公司的历史形势情况和公司的现状分析，也还可以依赖于通过分析历史情形与现状，对公司的未来盈利能力进行预测与展望，从而能够正确地评估该公司的盈利水平。一个公司的成功和失败，与该公司的财务水平有很大的关系，而公司的财务水平可以通过财务分析的结果中反映出来。

关键词：杜邦财务分析体系；盈利能力；净资产收益率

外文原文（字符数 9608）：

The research on DuPont financial analysis system and profitability of listed companies

McGowan J

Abstract

In order for the company's level of profitability for the correct assessment of financial analysis, have the certain ability is necessary, among them, more applicable to listing Corporation to evaluate the profitability of Du Pont financial analysis system. Financial analysis is not only the historical situation and the present situation analysis of the company also can rely on the analysis of the historical situation and the present situation carries on the forecast to the company's future profitability, so as to be able to correctly assess the company's level of profitability. The success and failure of a company have great relationship with the company's financial level, while the company's financial level can be reflected by the results of the financial analysis. 

Key Words：DuPont financial analysis System; Profitability; ROE