英文财务指标和计算公式汇总

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1、WORD可编辑文档RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorR

2、eturnonsales(ROS)Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitma

3、rgin,netmarginornetprofitmarginReturnonequity(ROE)Returnoninvestment(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)技术资料专业分享WORD可编辑文档ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturno

4、ncapital(RAROC)ORReturnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing技术资料专业分享WORD可编辑文档LiquidityratiosLiquidityratiosmeasuretheavailabilityofca

5、shtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod技术资料专业分享WORD可编辑文档A

6、ssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPe

7、riodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio技术资料专业分享WORD可编辑文档DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedratioORDebtservicecoveragerati

8、oMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioOR技术资料专业分享WORD可编辑文档Dividendcover(theinverseofPayoutRatio)P/EratioDividendyieldCashflowratioorPrice/cashflowrati