英文财务指标与计算公式汇总.doc

. . . .RatiosProfitability ratiosProfitability ratios measure the firms use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or Gross Profit RateOR Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS) Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating profit.10 This is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales) Profit margin, net margin or net profit margin Return on equity (ROE) Return on investment (ROI ratio or Du Pont ratio) Return on assets (ROA) Return on assets Du Pont (ROA Du Pont) Return on Equity Du Pont (ROE Du Pont) Return on net assets (RONA) Return on capital (ROC) Risk adjusted return on capital (RAROC) OR Return on capital employed (ROCE) Note: this is somewhat similar to (ROI), which calculates Net Income per Owners Equity Cash flow return on investment (CFROI) Efficiency ratio Net gearing Liquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratio Acid-test ratio (Quick ratio)17 Operation cash flow ratio Activity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection period Degree of Operating Leverage (DOL) DSO Ratio Average payment period Asset turnover Inventory turnover ratio Receivables Turnover Ratio Inventory conversion ratio Inventory conversion period Receivables conversion period Payables conversion period Cash Conversion Cycle Inventory Conversion Period + Receivables Conversion Period - Payables Conversion Period Debt ratios (leveraging ratios)Debt ratios measure the firms ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratio Debt to equity ratio Long-term Debt to equity (LT Debt to Equity) Times interest-earned ratio OR Debt service coverage ratio Market ratiosMarket ratios measure investor response to owning a companys stock and also the cost of issuing stock.Earnings per share (EPS) Payout ratio OR Dividend cover (the inverse of Payout Ratio) P/E ratio Dividend yield Cash flow ratio or Price/cash flow ratio Price to book value ratio (P/B or PBV) Price/sales ratio PEG ratio Other Market RatiosEV/EBITDA EV/Sales Cost/Income ratio Sector-specific ratiosEV/capacity EV/output 1. 若不给自己设限，则人生中就没有限制你发挥的藩篱。2. 若不是心宽似海，哪有人生风平浪静。在纷杂的尘世里，为自己留下一片纯静的心灵空间，不管是潮起潮落，也不管是阴晴圆缺，你都可以免去浮躁，义无反顾，勇往直前，轻松自如地走好人生路上的每一步3. 花一些时间，总会看清一些事。用一些事情，总会看清一些人。有时候觉得自己像个神经病。既纠结了自己，又打扰了别人。努力过后，才知道许多事情，坚持坚持，就过来了。