英文财务指标及计算公式汇总

1、RatiosProfitability ratiosProfitability ratios measure the firms use of its assets and con trol of its expe nses to gen erate an acceptable rate of return.Gross margin. Gross profit margin or Gross Profit RateGross ProfitNet SalesORNet Sales - COGSNet SalesOperat ing margin, Operat ing In come Margi

2、n, Operat ing profit margin or Retur n on sales (ROS)Operating IncomeNet SalesNote: Operati ng in come is the differe nee betwee n operati ng reve nues and operat ing expe nses, but it is also sometimes used as a synonym for EBIT and operating profit. 10 This is true if the firm has no non-operati n

3、g in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net profit marginNet IncomeNet SalesReturn on equity (ROE)Net IncomeAwrage Shareholders EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owners EquityRetur n on assets (ROA)Net IncomeTota

4、l AssetsReturn on assets Du Pont (ROA Du Pont)(Net Income(Net Sales I Net Sales )Tot al Assets/Retur n on Equity Du Pon t (ROE Du Pont)8Net IncomeNet SalesNet SalesAverage AssetsAverage AssetsAverage EquityRetur n on n et assets (RONA)Net IncomeFixed Assets + Working CapitalReturn on capital (ROC)Ne

5、t Operating Profit - Adjusted TaxesOwners EquityRisk adjusted return on capital (RAROC)Expected ReturnEconomic CapitalORExpected ReturnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapit al EmployedNote: this is somewhat similar to (ROI), which calculates Net In come per Owners EquityCash

6、 flow return on investment (CFROI) Cash FlowMarket Recapitaliisat ionEfficie ncy ratioNon-Interest IncomeNet Interest Income + Non-Interest IncomeNet geari ngdette nettefoil ds propresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre nt ratioCurrent AssetsCurrent Li

7、abilitiesAcid-test ratio (Quick ratio) 17Current Assets - (Inventories + Prepments)Current LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion periodAccounts ReceivableAnnual Cre

8、dit Sales -F 365 DaysDegree of Operat ing Leverage (DOL)Percent Change in Net Operating Income Percent Change hi SalesDSO RatioAccounts ReceirableTotal Annual Sales -r 365 Davs - - - - - -Average payme nt periodAccounts PayableAnnual Crtlit Purcliaes 子 365 DaysAsset tur no verNet SalesTot al AssetsI

9、nven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioNet. Credit. SalesArage Net ReceivablesInven tory con vers ion ratio365 DaysInvcntorv TurnoverB.Inven tory con vers ion period /InveiitoryX门严尸 小(ogT)365 DaysReceivables con vers ion periodPayables con vers ion periodCash Con v

10、ers ion CycleInven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion PeriodDebt ratios (leveragi ng ratios)Debt ratios measure the firms ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioTotal LiabilitiesTotal AssetsDebt to equity ra

11、tioLong-term Debt + ralue of LeasesAverage Sliarcliolclcrs EquityLong-term Debt to equity (LT Debt to Equity)Longterm DebtTotal AssetsTimes in terest-earned ratioEBITAnimal Interest ExpenseORNet IncomeAnimal Interest ExpenseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket rati

12、osMarket ratios measure in vestor resp onse to owning a compa nys stock and also the cost of issu ing stock.Earnings per share (EPS)Expected EarningsNumber of SharesPayout ratioDividendsEarningsORDividendsEPSDivide nd cover (the in verse of Payout Ratio)Earnings per Share Dividend per ShareP/E ratio

13、Market Price per ShareDiluted EPSDivide nd yieldDividendCurrent Market PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Value of Cash Flow per SharePrice to book value ratio (P/B or PBV)Market Price per Share Balance Sheet. Price per SharePrice/sales ratioMarket Price per S

14、hareGross SalesPEG ratioPrice per EarningsAnnual EPS Growt hOther Market RatiosEV/EBITDAEnterprise ValueEBITDAZEV/SalesEnterprise ValueNet SalesCost/ In come ratioSector-specific ratiosEV/capacityEV/output物业安保培训方案为规范保安工作，使保安工作系统化 /规范化，最终使保安具备满足工作需要的知识和技能，特制定本教学教材大纲。一、课程设置及内容全部课程分为专业理论知识和技能训练两大科目。其中专

15、业理论知识内容包括：保安理论知识、消防业务知识了氐、职业道德、法律常识、保安礼仪、救护知识。作技能训练内容包括：岗位操作指引、勤务技能、消防技能、军事技能。二培训的及要求培训目的1）保安人员培训应以保安理论知识、消防知识、法律常识教学为主，在教学过程中，应要求学员全面熟知保安理论知识及消防专业知识，在工作中的操作与运用，并基本掌握现场保护及处理知识2）职业道德课程的教学应根据不同的岗位元而予以不同的内容，使保安在各自不同的工作岗位上都能养成具有本职业特点的良好职业道德和行为规范）法律常识教学是理论课的主要内容之一，要求所有保安都应熟知国家有关法律、法规，成为懂法、知法、守法的公民，运用法律这一有力武器与违法犯罪分子作斗争。工作入口门卫守护，定点守卫及区域巡逻为主要内容，在日常管理和发生突发事件时能够运用所学的技能保护公司财产以及自身安全。2、培训要求1）保安理论培训通过培训使保安熟知保安工作性质、地位、任务