英文财务指标与计算公式汇总

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1、WORD文档下载可编辑RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)Note:Operatingincomei

2、sthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitmargin,netmarginornetprofitmarginReturnonequity(ROE)Returnoninvestment(ROIratioo

3、rDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)专业技术资料整理WORD文档下载可编辑ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEq

4、uityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing专业技术资料整理WORD文档下载可编辑LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.Av

5、eragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod专业技术资料整理WORD文档下载可编辑AssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInventoryConver

6、sionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio专业技术资料整理WORD文档下载可编辑DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedratioORDe

7、btservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioOR专业技术资料整理WORD文档下载可编辑Dividendcover(theinverseofPayoutRatio)P/EratioDividendyieldCashflowratioorPrice/