英文财务指标及计算公式汇总.doc

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1、__________________________________________________RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.,GrossprofitmarginorGrossProfitRateOR,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(

2、ROS)Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.Thisistrueifthefirmhasnonon-operatingincome.(/Sales),netmarginornetprofitmargin(ROE)(ROIratioor)(ROA)(ROADuPont)_______________________

3、_____________________________________________________________________________(ROEDuPont)(RONA)(ROC)(RAROC)OR(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquity(CFROI)____________________________________________________________________________________

4、________________Liquidityratiosratiosmeasuretheavailabilityofcashtopaydebt.ratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.(DOL)____________________________________________________________________________________________________ratioratioInventor

5、yconversionperiodReceivablesconversionperiodPayablesconversionperiodInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasure._________________________________

6、___________________________________________________________________(LTDebttoEquity)ORMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.(EPS)OR(theinverseofPayoutRatio)_______________________________________________________________

7、_____________________________________Cashflowratioor(P/BorPBV)OtherMarketRatios____________________________________________________________________________________________________Sector-specificratios__________________________________________________