1、常见财务指标中英文简写GAAP Generally Accepted Accounting Principle 公认会计准则CEO Chief Executive Office 首席执行官IASCInternational Accounting Standard Committee国际会计准则委员会CPACertificated Public Accountant注册会计师WCRWorking Capital Requirement营运资本需求量ROEReturn on Equity权益资本收益
2、率（净资产收益率）ROICReturn on Investment Capital投入资本收益率 EPSEarning Per Share每股净利润（每股收益）DPSDividend Per Share 每股股利P/EPrice - Earning Ratio市盈率BVEPSBook Value of Equity Per Share每股净资产（每股权益资本）EVAEconomic Value Added经济增加值（经济利润）MVAMarket Value Added市场增加值EBTEarnin
3、g Before Tax 税前利润EBITEarning Before Interest And Tax息税前利润EATEarning After Tax税后利润ROAReturn on Asset 资产收益率DOLDegree of Operating Leverage经营风险或经营杠杆程度DFLDegree of Financial Leverage 财务风险或财务杠杆程度DTLDegree of Total Leverage总风险或总杠杆WACCWeighted Average Cost
4、of Capital加权平均资本成本TSTotal Sales销售收入 TCTotal Cost总成本VC Variable Cost单位变动成本TFC Total Fixed Cost 总固定成本NPVNet Present Value净现值IRR Internal Rate of Return 内含报酬率PBPPay-back Period回收期BEPBreak Even Point保本点NWCNet Working Capital净营运资金NCFNet Cash Flows现金净流量DCP
5、BPDiscounted Cash-flow Pay-back Period 折现累计回收期BOPBPBailout Pay-back Period脱险回收期NetPNetprofit净利润【本文档内容可以自由复制内容或自由编辑修改内容期待你的好评和关注，我们将会做得更好】精选范本,供参考！
