会计的英文公式.doc

。存货 Average stock heldStock turnover period = _365 Cost of sales Trade debtorsAverage settlement period for debtor =_365 Credit sales SalesSales to capital employed ratio =_ Long-term capital employed速动比率 Current assets (excluding stock)Acid test radio =_ Current liabilities (creditors due within one year利息保障 Profit before interest and taxationInterest cover radio = _ Interest payable股利支付率 Dividends announced for the yearDividend payout ratio =_100 Earnings for the year available for dividends杠杆 Long-term liabilitiesGearing ratio =_100 Share capital + Reserves + Long-term liabilities普通股利率 Net profit after taxation and preference dividend (if any)ROSF = _100 Ordinary share capital plus reserves Net profit before interest and taxation ROCE=_100 Share capital + Reserves + Long-term loans Net profit interest and taxation Net profit margin =_100 Sales Gross profit Gross profit margin =_ Sales资本周转 SalesSales to capital employed ratio =_ Long-term capital employed人均销售 SalesSales par employee =_ Number of employees盈利能力 Net profit before interest and taxation ROCE=_ Long-term capital employedProfitProfitability refers to the ability of corporate profits.Liquidity: refers to the assets, the ability to achieve a smooth and reasonable price, it is an investment (how long sales) and price scale time scale (with the fair market value of the discount) and the stock between more mobile than the real estate relationship.Liquidity has three mobile usage or meanings; one refers to the macro-economic mobility, the economic system that put the amount of money.Validity refers to the completion of planned activities and achieves the planned level of result.Capital Structure1. Capital structure refers to the value of enterprises of various composition and proportion of capital. Broad corporate capital structure is the composition of its total capital value of the proportional relationship. Capital structure is the narrow sense refers to a variety of long-term capital value of the ratio between the compositions and, in particular, refers to the long-term equity capital and debt capital and the ratio between the compositions. To the general sense, the capital structure refers to the equity capital and the ratio between the capital debt, which reflects the market economy the financial relationship between enterprises, i.e., capital and credit as a link, through the investment and borrowing consisting of shareholders, creditors and the constraints between the operators of interest.2. Capital structure short-term refers the company and long-term debt to equity ratio., the capital structure is the structure of property ownership arrangements.3. Capital structure means companys the ratio between debt and equity is usually the ratio of debt to total assets or liabilities of the ratio between said. Western financial experts on the capital structure of many theoretical and empirical researches, but until now there are still many differences.4. Capital structure refers to the liabilities of company. Capital structure is reasonable or not directly affect the financial position of the debt ratio should not exceed 50% of the long-term debt and short-term debt ratio should be appropriate.5. Capital structure means company the various sources of long-term funds raised, and between portfolio composition and proportions. Capital structure theory of the main purpose is to analyze the cost of capital structure and corporate finance firm value and corporate governance structure of mutual relati