财务指标计算公式及分析运用（calculation formula of financial index and its analysis and application）

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1、财务指标计算公式及分析运用（CalculationformulaoffinancialindexanditsanalysisandApplication）CalculationformulaoffinancialindexanditsanalysisandApplicationFirst,generalclassificationandcalculationofcommonlyusedfinancialindicatorsSolvencyIndex(1)shorttermsolvencyindex1.liquidityratio=currentassets

2、/currentliabilities2.quickratio=quickassets/currentliabilities3.cashflowratio=annualnetoperatingcashflow/currentliabilitiesattheendoftheyear*100%(two)longtermsolvencyindex1.assetliabilityratio=TotalLiabilities/totalassetsThe2.propertyowners'equityratio=totalliabilities.Two.Operati

3、ngcapacityindex(1)indicatorsofhumanresourcesoperatingcapacityLaborefficiency=corebusinessnetincomeornetoutputdividedbyaveragenumberofworkers(two)productioncapacityindex1.turnoverindexofcurrentassets(1)theaccountsreceivableturnoverrate(time)=corebusinessnetincomedividedbyaveragebal

4、anceofaccountsreceivableAccountsreceivableturnoverdays=averageaccountsreceivablex360/mainbusinessnetincome(2)theinventoryturnoverrate(thenumberof)=mainbusinesscostdividedbyaverageinventoryInventoryturnoverdays=averageinventoryx360/mainbusinesscost(3)thecurrentassetturnover(number)

5、=corebusinessnetincomedividedbyaveragetotalassetsturnoverCurrentassetsturnoverperiod(days)=averagetotalcurrentassetsx360/mainbusinessnetincome2.fixedassetsturnover=corebusinessnetincome/averagenetfixedassets3.ofthetotalassetturnoverratio=corebusinessnetincomedividedbyaveragetotala

6、ssetsThree.Profitabilityindicators(1)generalindicatorsofenterpriseprofitabilityThe1.mainbusinessprofitrate=netprofit,themainbusinessincome2.costprofitrate=profit/cost3.therateofreturnonnetassets=netincome/averagenetassetsmultipliedby100%4.capitalappreciationrate=afterdeductionofob

7、jectivefactorsattheendoftherightsandinterestsoftheowners'rightsandinterests,atthebeginningoftheyear100*100%(two)theindexofsocialcontributionability1.socialcontributionrate=corporatesocialcontributiontotal/averagetotalassets2.socialaccumulationrate=overtotaltotalnationalfinancial/c

8、orporatesocialcontributionFour.De