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ID:39702903
大小:380.00 KB
页数:4页
时间:2019-07-09
《Financial statement ratio analysis财务报表比率分析资料》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Financialstatement财务报表ratioanalysis比率分析Measuringcompany’sprofitability衡量企业获利能力的常见指标2Measuringcompany’ssolvency衡量企业偿债能力的常见指标3Measuringcompany’sliquidity衡量企业流动性的常见指标44Measuringcompany’sprofitability衡量企业获利能力的常见指标1.grossmargin毛利率Showthepercentageofeachsalesdol
2、larearnedasgrossprofit.2.operatingprofit经营活动利润率(税前净利率)Showthepercentageofeachsalesdollarearnedasnetprofitbeforepayincometax.3.rateofreturnonnetsales(netprofitmargin)销售净利率Showthepercentageofeachsalesdollarearnedasnetprofitafterpayincometax.4.rateofreturnont
3、otalassets(ROA)总资产报酬率Measureshowprofitablyacompanyusesitsassets5.rateofreturnoncommonstockholders’equity(ROE)所有者权益报酬率(净资产报酬率)Gaugeshowmuchincomeisearnedwiththemoneyinvestedbythecommonshareholders.6.earningpershare(EPS)每股收益Givetheamountofnetincomeearnedfore
4、achshareofthecompany’scommonstockoutstanding.4Measuringcompany’ssolvency衡量企业偿债能力的常见指标1.measuringabilitytopaycurrentliabilities衡量流动负债偿还能力(1)currentratio流动比率Measuresabilitytopaycurrentliabilitieswithcurrentassets.(2)quickratio(acidtestratio)速动比率(酸性测试比率)Shows
5、abilitytopayallcurrentliabilitiesiftheycomedueimmediately2.measuringabilitytopaynon-currentliabilities衡量非流动负债偿还能力(1)debtratio负债率Indicatedpercentageofassetsfinancedwithdebt(2)timesinterestearnedratio利息保障倍数Measuresthenumberoftimesoperatingincomecancoverinter
6、estexpense.4Measuringcompany’sliquidity衡量企业流动性的常见指标1.inventoryturnover存货周转率Indicatedthesellingabilityofinventory2.accountsreceivableturnover应收账款周转率Accountsreceivableturnovermeasurestheabilitytocollectcashfromcreditcustomers.3.accountspayableturnover应付账款周转率
7、Accountspayableturnovermeasuresthenumberoftimesperyearthatthecompanypaysoffitsaccountspayable.4.assetsturnover总资产周转率Assetturnovermeasurestheamountofnetsalesgeneratedforeachdollarinvestedinassets.4
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