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1、财务管理学公式大全(Encyclopediaoffinancialmanagement)Financialstatementanalysis1,liquidityratio=currentassets/currentliabilities2,quickratio=quickassets/currentliabilitiesConservativequickratio=(cash+++short-termsecuritiesreceivableaccountsreceivablenetcurrentliabilities).
2、3,businesscycle=inventoryturnoverdays+accountsreceivableturnoverdaysTheturnoverrateof4,inventory(number)=costofsalesdividedbyaverageinventory:theaverageinventory(=thenumberofbeginninginventory+inventoryyear-end)/2Inventoryturnoverinventoryturnoverrate(360/==360*/a
3、verageinventorycostofsales)5,accountsreceivableturnoverrate(time)=salesrevenue/averageaccountsreceivableLWhere:salesrevenueisnetafterdeductionofdiscountanddiscount;accountsreceivableistheamountnotdeductedfrombaddebts??Theaccountsreceivableturnoverdays=360,accounts
4、receivableturnoverrate=(averageaccountsreceivable,netsalesincome*360)6,mobileassetturnoverratio(number)=salesincomedividedbyaverageassets7,thetotalassetturnover=salesrevenue/averagetotalassets8,therateofassetsandliabilities(=TotalLiabilities/totalassets)*100%(also
5、knownastheleverageratio)??9,theequityratio=(totaldebt/equity)*100%(alsoknownasthedebtequityratio)10,tangiblenetdebtratio=TotalLiabilities/[(shareholders'equity-intangibleassetsnet)]*100%11,theinterestearnedratio=EBIT/interestexpenseLongtermdebtandworkingcapitalrat
6、io=long-termliabilities(currentassets/currentliabilities)12,salesnetinterestrate=(netprofit/salesrevenue)*100%713,salesgrossmargin=[(Sales-costofsales,salesrevenue]*100%.)14,assetnetinterestrate=(netincome/averagetotalassets)*100%15,therateofreturnonnetassets=netp
7、rofitdividedbyaveragenetassets(ornetassets)*100%Or=netsellingrate*assetturnover*equitymultiplier16,thetotalassetsdividedbytotalequitymultiplier=equity=1(1/assetliabilityratio)=1+equityratio17,theaveragenumberofordinarysharesoutstanding=sigma(outstandingcommonshare
8、sissuedinthe*numberofmonths),1218,earningspershare,netprofit=totalnumberofsharesattheendoftheordinary(=netprofitanddividendpreference),(attheendoftheyea