英文财务指标及计算公式汇总情况

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1、实用标准文案RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)Note:Operatinginco

2、meisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitmargin,netmarginornetprofitmarginReturnonequity(ROE)Returnoninvestmen

3、t(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)精彩文档实用标准文案ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomepe

4、rOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing精彩文档实用标准文案LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofres

5、ources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod精彩文档实用标准文案AssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInvento

6、ryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio精彩文档实用标准文案DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedra

7、tioORDebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioOR精彩文档实用标准文案Dividendcover(theinverseofPayoutRatio)P/EratioDividendyieldCashflowratioorPrice/cashflowratioPricetobookvaluera

8、tio(P/BorPBV)Price/