财务比率一览表.doc

流动比率Current ratio速动比率Quick ratio保守速动比率Conservative quick ratio到期债务本息偿付比率Debt service ratio防御期间比率Defensive-interval ratio短期防御期间比率Short-term defensive interval ratio现金比率Cash ratio现金对到期债务比率Cash to due debts ratio现金对负债总额比率Cash to total liabilities ratio现金对流动负债比率Cash to current liabilities ratio现金对流动资产比率Cash to current assets ratio现金流量比率Cash flow ratio现金流量充足率Cash flow adequacy ratio现金流量对短期债务比率Cash flow to short-term debt ratio现金流量对资本支出的比率Cash flow to capital expenditure ratio现金周转率Cash turnover ratio经营现金流量比率Operation cash flow ratio经营现金对短期债务比率Operating cash to short-term debt ratio资本对流动负债比率Capital to current liabilities ratio流动负债对负债总额比率Current liabilities to total liabilities ratio速动资产对流动负债比率Quick assets to current liabilities ratio应收账款周转率Receivables turnover ratio存货周转率Inventory turnover ratio经营活动能力比率Activity ratios财务比率Financial ratio计算公式Calculation formula应收账款周转天数Days sales outstanding(DSO)存货周转天数Days Inventory outstanding(DIO)商品周转率Merchandise turnover ratio资本周转率Capital turnover ratio资产周转率Assets turnover ratio流动资产周转率Current assets turnover ratio流动资产周转天数Current assets turnover in days非流动资产周转率Non-current assets turnover ratio非流动资产周转天数Non-current assets turnover in days固定资产周转率Fixed assets turnover ratio固定资产周转天数Fixed assets turnover in days经营资产周转率Operating assets turnover ratio净资产周转率Net assets turnover ratio其他资产周转率Other assets turnover ratio营运资金周转率Working capital turnover ratio总资产周转率Total assets turnover ratio总资产周转天数Total assets turnover in days营运资金周转率Working capital turnover ratio财产，厂房和设备周转率Property, plant and equipment长期投资周转率Long-term investment turnover ratio长期投资周转天数Long-term investment turnover in days不良资产比率Non-performing assets ratio现金再投资比率Cash re-investment ratio举债经营比率Leverage ratio负债比率Debt ratio负债股权比率Debt to equity ratio资产负债率Debt to assets ratio总资产负债率Debt to total assets ratio流动负债比率Current liabilities ratio流动负债对存货比率Current liabilities to inventory ratio流动负债对有形资本净值比率Current liabilities to tangible net worth ratio流动负债对资本净值比率Current liabilities to net worth ratio非流动资产对非流动负债比率Non-current assets to non-current liabilities ratio非流动负债比率Non-current liabilities ratio净资产负债率Debt to net worth ratio固定资产对短期债务比率Fixed assets to short-term debt ratio固定资产对长期债务比率Fixed assets to long-term debt ratio 长期负债对股东权益比率Long-term liabilities to stockholders equity ratio 长期负债对营运资本比率Long-term liabilities to working capital ratio长期资本负债率Debt to long capital ratio现金负债总额比Operating cash flow to total liabilities ratio或有负债比率Ratio to contingent liabilities 短期债务对长期债务比率Short to long-term debt ratio短期债务对折旧比率Short to long-term depreciation ratio短期债务对负债比率Short-term debt to liabilities ratio清算价值比率Liquidation value ratio所有者权益比率Owners equity ratio总负债对资本净值比率Total liabilities to net worth ratio产权比率Equity ratio权益乘数比率Equity multiplier ratio带息负债比率Interest-bearing liabilities ratio强制性现金支付比率Mandatory cash ratio现金负债保障比率Cash debt coverage ratio现金流量保障比率Cash flow coverage ratio流动现金负债保障比率Current cash debt coverage ratio偿债保障比率Debt service coverage ratio固定费用保障比率Fixed-charge coverage ratio利息保障比率Interest coverage ratio获利能力比率Profitality ratios资产报酬率Return on assets(ROA)资产净利率Net profit to assets ratio资产现金流量回报率Return on assets cash flow流动资产利润率Return on current assets固定资产利润率Profit ratio of fixed assets经营资产收益率Return on operating assets净资产收益率Return on net assets(RONA)加权平均净资产收益率Return on weighted average net assets全面摊薄净资产收益率Return on fully diluted net assets经常性净资产收益率Return on recurrent net assets无息资产现金回报率Cash return on non-interest-bearing assets有息资产现金回报率Cash return on interest-bearing assets总资产收益率Return on total assets总资产净利率Net profit to total assets ratio资本利润率Return on capital(ROC)运用资本回报率Return on capital employed(ROCE)投入资本收益率Return on invested capital(ROIC)长期资本收益率Return on long-term capital风险调整资本回报率Risk-adjusted return on capital(RAROC)实缴资本利润率Profit ratio of paid-up capital实收资本利润率Profit ratio of paid-in capital资本保值增值率Capital Preservation and appreciation ratio资金利润率Profit to funds ratio股东权益报酬率Return on equity权益资本利润率Return on equity capital所有者权益报酬率Return on owners equity权益资本净利率Net profit to equity capital ratio利润率Profit ratio毛利率Gross margin ratio净利率Net profit ratio净收益率Net income ratio净值利润率Profit ratio of net worth税前利润率Pre-tax profit margin税后利润率After-tax profit margin销售利润率Rate of return on sales销售毛利率Gross profit margin on sales销售净利率Net profit to sales ratio销售成本利润率Return on cost of goods sold营业利润率Operating profit margin ratio营业净利率Net profit to operation ratio营业净利对销售净额比率Ratio of net operating profit to net sales主营业务利润率Return on principal business主营业务毛利率Gross profit margin on principal business主营业务净利率Profit margin on principal business利润变现比率Cash realization ratio成本毛利率Gross margin on cost成本费用利润率Profit to cost ratio成本费用净利率Net profit to cost ratio成本费用营业利润率Operating profit margin to cost ratio产值利润率Profit to production output ratio非经常性损益比率Ratio of non-recurring profit and loss投资回报率Return on investment (ROI)已获利息倍率Times interest earned ratio盈余现金保障倍数Surplus cash coverage ratio本利比Ratio of dividend市值比率Market value ratios股本报酬率Dividend on equity ratio股东权益报酬率Return on equity股东权益比率Stockholders equity ratio股东权益对负债比率Total stockholders equity to total debts ratio股东权益周转率Turnover ratio of stockholders equity股利保障倍率Dividend coverage ratio股利发放率Dividend payout ratio股利收益率Dividend yield股票收益率Stock yield净资产收益率Profit margin on net assets留存盈利比率Profit retention rate普通股股权收益率Return on common equity权益乘数比率Equity multiplier ratio实缴股本利润率Profit ratio of paid-up capital价格股利率Price to dividend ratio市净率Price to book value ratio市盈率Price-earnings ratio投资回报率Return on investment ratio现金股利保障率Cash dividend coverage ratio优先股股利发放率Preferred dividend payout ratio资本负债率Gearing ratio留存收益对资产总额比率Retained earnings to total assets ratio银行比率Banking ratios流动性比例Liquidity ratio流动性缺口率Liquidity gap ratio风险资本率Risk-based capital ratio风险资产比率Ratio of risk assets不良资产率Non-performing asset ratio不良贷款率Non-performing loan ratio累计