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ID:24244272
大小:50.00 KB
页数:3页
时间:2018-11-13
《财务比率术语英文详解》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、财务比率术语英文详解AccountsPayable:Sales:AccountsPayabledividedbyAnnualSales,measuringthespeedbershigherthantypicalindustryratiossuggestthatthepanyisusingsupplierstofloatoperations.Assets:Sales:TotalAssetsdividedbyNetSales,indicatingeofsalesinrelationtoinvestment.Verylosmightindicateoverlyc
2、onservativesaleseffortsorpoorsalesmanagement.CurrentLiabilities:Inventory:CurrentLiabilitiesdividedbyInventory:Ahighratio,relativetoindustrynorms,suggestsover-relianceonunsoldgoodstofinanceoperations.CurrentLiabilities:Nets,thelesssecuritythereisforcreditors.CurrentRatio:CurrentAss
3、etsdividedbyCurrentLiabilities,measuringcurrentassetsavailabletocovercurrentliabilities,atestofnear-termsolvency.Theratioindicatestoliabilities.FixedAssets:Netents.ReturnonAssets:NetAfterTaxProfitdividedbyTotalAssets,acriticalindicatorofprofitability.panies.ReturnonNeteasure'o
4、fprofitabilitytoevaluateoverallreturn.Thisratiomeasuresreturnrelativetoinvestmentinthepany.Putanotherentinit.ReturnonSales:NetAfterTaxProfitdividedbyAnnualNetSales,indicatingthelevelofprofitfromeachdollarofsales.Thisratiocanbeusedasapredictorofthepany'sabilitytoarketconditions
5、.Sales:Inventory:AnnualNetSalesdividedbyInventoryvalue.Thisgivesapictureofhosuggesthighlevelsofinventory.Highratioscouldindicateproductlevelsinsufficienttosatisfydemandinatimelymanner.Sales:Netinuscurrentliabilities).Ratioshigherthanindustrynormsmayindicateastrainonavailableliquida
6、ssets,aysuggesttoomuchliquidity.TotalLiabilities:Netpactoflong-termdebt,pactoflong-termdebtTurnoverRatios(7):Salesdividedbyvariouslineitems(cash,accountsreceivable,accountspayable,inventory,currentassets,totalassets,fixedassets).Theseturnoverrationsmeasureoperatingcharacteristicsof
7、firms.HigherisbetterforAssetlineitems.LowerisbetterforAccountsPayableTurnover.Turnoverratioscreateaseriesofoperatingefficiencyindicatorsrelativetosales.
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