财务比率分析-公式-Ratios---formula-sheet-英文.doc

《财务比率分析-公式-Ratios---formula-sheet-英文.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ACCOUNTINGRATIOSINVESTMENTRATIOSReturnoncapitalemployedProfitbeforeinterestx100%AssetsemployedReturnonequityEarningsx100%OrdinarysharecapitalandreservesEarningspershareEarnings              NumberofordinarysharesPriceearningsratioMarketprice      EarningspershareDividend

2、coverEarningsDividendDividendyieldDividendx100%MarketvalueofordinarysharesPROFITABILITYRATIOSGrossprofitmarginGrossprofitx100%SalesNetprofitmarginNetprofitx100%SalesACTIVITYRATIOSAssetturnoverTurnover    AssetsemployedStockholdingperiodInventoryx365CostofsalesDebtorscoll

3、ectionperiodTradereceivablesx365CreditsalesCreditorspaymentperiodTradepayablesx365CreditpurchasesLIQUIDITYRATIOSCurrentratioCurrentassets CurrentliabilitiesQuickassetratioCurrentassets-inventoryCurrentliabilitiesGEARINGGearingratioDebtx100%Debt+equityInterestcoverProfitb

4、eforeinterestInterestcharges