英文财务指标和计算公式汇总

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1、.WORD.格式.RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)Note:Operating

2、incomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitmargin,netmarginornetprofitmarginReturnonequity(ROE)Returnoninve

3、stment(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)专业整理资料分享.WORD.格式.ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculat

4、esNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing专业整理资料分享.WORD.格式.LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectiven

5、essofthefirmsuseofresources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod专业整理资料分享.WORD.格式.AssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionper

6、iodCashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio专业整理资料分享.WORD.格式.DebttoequityratioLong-termDebttoequity(

7、LTDebttoEquity)Timesinterest-earnedratioORDebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioOR专业整理资料分享.WORD.格式.Dividendcover(theinverseofPayoutRatio)P/EratioDividendyieldCashflo

8、wratioorPrice/cashflowrati