英文财务指标与计算公式汇总

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1、专业资料分享RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsa

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

3、rnetprofitmarginReturnonequity(ROE)Returnoninvestment(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)完美DOC格式整理专业资料分享ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturn

4、oncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing完美DOC格式整理专业资料分享LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-te

5、stratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod完美DOC格式整理专业资料分享AssetturnoverInventoryturnoverratioRecei

6、vablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmea

7、surethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio完美DOC格式整理专业资料分享DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedratioORDebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoown

8、ingacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioOR完美DOC格式整理专业资料分享Dividendcover(theinverseofPayoutRatio)P/EratioDividendyieldCashflowratioorPrice/cashflowratioPricetobookv