Return on Assets Ratio - ROA. The return on assets ratio, often called the return on total assets, is a profitability ratio that measures the net income produced by total assets during a period by comparing net income to the average total assets.
Bicycling combined with a good diet will help you lose both belly and thigh fat. I think it burns something like 700+ calories / hour depending on just how hard you push yourself. Swimming is another really efficient excercise.
The only way to shed your belly fat is to lose fat all over. Walking up the stairs is an aerobic exercise that burns calories, so it will help you lose belly fat if you do it as part of a regular exercise program.