财务比率一览表.doc

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1、流动比率Currentratio速动比率Quickratio保守速动比率Conservativequickratio到期债务本息偿付比率Debtserviceratio防御期间比率Defensive-intervalratio短期防御期间比率Short-termdefensiveintervalratio现金比率Cashratio现金对到期债务比率Cashtoduedebtsratio现金对负债总额比率Cashtototalliabilitiesratio现金对流动负债比率Cashtocurrentliabilitiesratio现金对流动资产比率Cashtocurrentassetsra

2、tio现金流量比率Cashflowratio现金流量充足率Cashflowadequacyratio现金流量对短期债务比率Cashflowtoshort-termdebtratio现金流量对资本支出的比率Cashflowtocapitalexpenditureratio现金周转率Cashturnoverratio经营现金流量比率Operationcashflowratio经营现金对短期债务比率Operatingcashtoshort-termdebtratio资本对流动负债比率Capitaltocurrentliabilitiesratio流动负债对负债总额比率Currentliabili

3、tiestototalliabilitiesratio速动资产对流动负债比率Quickassetstocurrentliabilitiesratio应收账款周转率Receivablesturnoverratio存货周转率Inventoryturnoverratio经营活动能力比率Activityratios财务比率Financialratio计算公式Calculationformula应收账款周转天数Dayssalesoutstanding(DSO)存货周转天数DaysInventoryoutstanding(DIO)商品周转率Merchandiseturnoverratio资本周转率Ca

4、pitalturnoverratio资产周转率Assetsturnoverratio流动资产周转率Currentassetsturnoverratio流动资产周转天数Currentassetsturnoverindays非流动资产周转率Non-currentassetsturnoverratio非流动资产周转天数Non-currentassetsturnoverindays固定资产周转率Fixedassetsturnoverratio固定资产周转天数Fixedassetsturnoverindays经营资产周转率Operatingassetsturnoverratio净资产周转率Netas

5、setsturnoverratio其他资产周转率Otherassetsturnoverratio营运资金周转率Workingcapitalturnoverratio总资产周转率Totalassetsturnoverratio总资产周转天数Totalassetsturnoverindays营运资金周转率Workingcapitalturnoverratio财产，厂房和设备周转率Property,plantandequipment长期投资周转率Long-terminvestmentturnoverratio长期投资周转天数Long-terminvestmentturnoverindays不良资

6、产比率Non-performingassetsratio现金再投资比率Cashre-investmentratio举债经营比率Leverageratio负债比率Debtratio负债股权比率Debttoequityratio资产负债率Debttoassetsratio总资产负债率Debttototalassetsratio流动负债比率Currentliabilitiesratio流动负债对存货比率Currentliabilitiestoinventoryratio流动负债对有形资本净值比率Currentliabilitiestotangiblenetworthratio流动负债对资本净值比

7、率Currentliabilitiestonetworthratio非流动资产对非流动负债比率Non-currentassetstonon-currentliabilitiesratio非流动负债比率Non-currentliabilitiesratio净资产负债率Debttonetworthratio固定资产对短期债务比率Fixedassetstoshort-termdebtratio固定资产对长期债务比率Fixeda