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ID:51966038
大小:852.50 KB
页数:20页
时间:2020-03-26
《财务管理专业英语3E教学课件作者刘媛媛 Topic 4.ppt》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、4.1FinancialRatioAnalysis4.2LiquidityRatios4.3DebtManagementRatios4.4AssetManagementRatios4.5ProfitabilityRatios4.6MarketValueRatios4.7UsesandLimitationsofFinancialRatioAnalysisFinancialRatioAnalysisAfinancialratioisamathematicalrelationshipamongseveralnumbersoftenstatedintheformofperce
2、ntage,times,ordays.AnalyzingFinancialRatiosFinancialratiosarenotstandardized.Analyzingasinglefinancialratioforagivenyearmaynotbeveryuseful.Someofafirm’sfinancialaccountingpracticesorchoiceswillaffectitsfinancialstatementsand,finally,itsfinancialratios.Financialratiosdonotprovideanalysts
3、withalloftheanswersaboutafirm’scondition.LiquidityRatiosLiquidityratiosindicateafirm’sabilitytopayitsobligationsintheshortrun.CurrentratioLiquidityRatiosQuickratioCashratioDebtManagementRatiosDebtmanagementratioscharacterizeafirmintermsoftherelativemixofdebtandequityfinancingandprovidem
4、easuresofthelong-termdebtpayingabilityofthefirm.DebtratioDebttoequityratioEquitymultiplierDebtManagementRatiosDebtmanagementratioscharacterizeafirmintermsoftherelativemixofdebtandequityfinancingandprovidemeasuresofthelong-termdebtpayingabilityofthefirm.DebtratioDebttoequityratioEqui
5、tymultiplierDebtManagementRatiosLong-termDebtRatioInterestCoverageRatioDebtManagementRatiosCashFlowCoverageRatioAssetManagementRatiosAssetmanagementratios,alsoreferredtoasassetutilizationorassetefficiencyratios,measureafirm’sabilitytomanagetheassetsatitsdisposal.AccountsReceivableTurnov
6、erRatioAssetManagementRatiosInventoryTurnoverRatioAccountsPayableTurnoverRatioAssetManagementRatiosAssetTurnoverRatiosProfitabilityRatiosProfitabilityratiomeasurestheearningpowerofafirm.GrossProfitMarginProfitabilityRatiosOperatingProfitMarginNetProfitMarginProfitabilityRatiosReturnonAs
7、setsTotalReturnonAssetsProfitabilityRatiosReturnonTotalEquityReturnonCommonEquityProfitabilityRatiosDuPontAnalysisofROEMarketValueRatiosPrice/earningsRatioMarket-to-bookValueRatioMarketValueRatiosDividendYieldDividendPayoutUsesandLimitationsofFinancialRatioAnalysiswhileratioana
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