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英文文献：Current Rates of Return in Canadian Farming by Farm Type-按农场类型划分的加拿大农业的当前回报率
英文文献作者：Caldwell, John
英文文献摘要：
This bulletin is the first in a series of bulletins addressing financial performance of farms. Two measures of financial performance are highlighted: the current return on assets and the return on equity based on the annual return from day-to-day business of farming for various farm types. Both measures are calculated on the historical cost of the assets as opposed to market value. The returns to assets and equity are provided over a ten year period, 1997-2006, for beef, hog, poultry, dairy, grains and oilseeds, potato, greenhouse, and fruit and vegetable farms.
本公告是关于农场财务业绩的系列公告中的第一篇。重点介绍了两种衡量财务业绩的指标:当前资产回报率和基于各类农场日常经营的年度回报率的股本回报率。这两种方法都是根据资产的历史成本而不是市场价值来计算的。资产和股本回报率提供了超过十年期间，1997-2006，牛肉，猪，家禽，乳制品，谷物和油籽，马铃薯，温室，水果和蔬菜农场。
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