英文财务指标及计算公式汇总.docx

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1、ＲaｔiosProｆｉtａbｉlityｒatiｏsＰroｆitabilitｙｒatiosmeａｓuｒethefirm＇ｓｕｓeofitsasseｔsaｎｄｃｏnｔｒｏｌｏｆiｔsｅxpeｎsestogeｎerateanａcceｐtaｂｌeraｔeｏｆretuｒn、Gｒｏsｓmaｒgin,GrｏsspｒofitmarｇinorGrossProfｉtＲａteORＯperatinｇmarｇin,OpｅratingIｎeMargｉn，OpｅratiｎgprｏｆitmarginｏrReｔuｒnonｓaleｓ（ＲOS）Nｏte:Opｅratingｉneｉstheｄiｆfｅr

2、ｅncebｅtwｅｅnoperatiｎgｒevenueｓandopeｒａtｉngexｐｅnseｓ，ｂｕtiｔｉｓalｓosoｍetｉｍｅsusedasａsｙnonｙｍfoｒEBITａndopeｒaｔｉngｐrofit、[10］Thisistrueiｆtheｆirmhasｎoｎon—opｅｒatｉngine、（Earningsbeforeｉｎｔerestandtaxes/Ｓａlｅs)Ｐrｏfｉtmargｉn,nｅtmaｒgｉnornｅtprofiｔmａｒgiｎRｅtuｒnｏneqｕity(ＲOE)Rｅｔurnonｉnｖeｓtment（ROＩｒａｔiｏoｒDuPon

3、tratio）Ｒetｕrnonaｓsets（ROＡ)ＲetｕｒnonasｓetsDｕPont（RＯADuPont）ＲeｔurnｏｎEquiｔyDuPonｔ(RＯEDuPont)Ｒeｔurｎｏnnｅtassets(RＯＮA）Returnoncａpitａl（RＯC)Riskａdjusteｄreｔurnonｃapitaｌ(RAROC)OＲRｅturｎoncaｐｉtaｌｅmployed(ＲOCE)Notｅ：ｔhiｓisｓomｅwhａtsｉmiｌaｒto（ROI），whichｃalｃｕlａtｅｓＮetIneｐerＯwnｅr＇sEｑuiｔｙCａshflowreturnｏni

4、nvｅsｔmｅnt（CFＲOI)ＥffｉcｉenｃyratｉoＮetgeariｎｇＬiqｕidｉtyratｉｏsＬiquidityratiosmeasuretheavailａｂiliｔyｏfcaｓhtｏｐayｄebt、CｕrrentrａtioAｃiｄ-tesｔratｉｏ（Qｕickratiｏ）［１７]OperationcａshｆlowratioAｃｔiviｔyraｔioｓActivｉｔyｒaｔiｏｓｍｅasｕrｅtheｅｆfecｔｉveｎesｓofｔｈeｆｉrmｓuｓeofresourcｅs、AｖｅｒａgecoｌlecｔiｏnperｉoｄDeｇreｅoｆOper

5、atingLeveｒage(DOＬ）DＳＯＲatｉｏAveragepａymｅnｔpｅrioｄAsseｔｔurnｏveｒInventｏｒyｔurｎoverｒatioＲeceivablesTurnovｅrＲatioIｎｖenｔoｒｙcｏnｖersｉonratioIｎventorｙconｖeｒsionpeｒiodRecｅiｖaｂlescoｎversionｐeriodPａｙablｅscｏｎｖeｒｓionpeｒｉodCashＣonverｓiｏｎCyｃleIｎvenｔｏryCｏnｖersioｎPerioｄ＋ReceｉｖabｌesConvｅrsiｏｎPeriod—Payabl

6、eｓCｏnｖersｉoｎPerｉoｄＤｅbtraｔiｏｓ（leveｒagｉｎgratios）Dｅbtrａtioｓｕrｅfinanciameａsurethefirm'sｌleveｒage、ａbilitｙtorepａｙｌoｎｇ－tｅrｍdｅbt、DebtrａtiosｍeasＤeｂtratｉoDｅｂttoequitｙratｉoLonｇ-teｒmDebｔtoequiｔｙ(ＬTDｅbttoEquｉty)Ｔimesinteｒest-earneｄｒaｔiｏOＲDeｂｔservicecoveragｅｒaｔiｏMarketratｉｏｓMａrketratiｏsｓto

7、fissuingmeasｕresｔock、ｉnvｅstorresｐonsetｏoｗnｉｎgapany’sｏstcｋaｎｄalsotheｃoEaｒningspersｈaｒe(EPＳ）PayoutｒatioＯＲＤiｖiｄendcoｖｅr(thｅinveｒｓｅofPaｙouｔRatｉo）Ｐ/EratｉｏDiｖｉdeｎdｙiｅldＣaｓhfｌoｗrａtiｏｏｒPrice/ｃashflowratｉoPｒiｃetｏbooｋvalｕｅｒaｔio(Ｐ／BｏｒPBV）Price/ｓalesratioPＥGraｔioＯtｈeｒＭａｒketRaｔiosEＶ／EBI

8、TDＡEV／SaｌesC