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.
Exercise can speed up the process of burning belly fat and can help to give you a flat stomach much faster. However, it is definitely possible to lose stomach fat without sweating it out in the gym or lifting weights.