英文财务指标与计算公式汇总

1、 . . 5/5RatiosProfitability ratiosProfitability ratios measure the firms use of its assets and control of its expenses to generate an acceptable rate of return. HYPERLINK ://wiki/Gross_margin o Gross margin Gross margin, Gross profit margin or Gross Profit RateOR HYPERLINK :/en.wikip

2、/wiki/Operating_margin o Operating margin 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

3、profit. HYPERLINK ://wiki/Financial_ratio l cite_note-9 10 This is true if the firm has no non-operating income. ( HYPERLINK ://wiki/Earnings_before_interest_and_taxes o Earnings before interest and taxes Earnings before interest and taxes / Sales) HYPERLINK :/en.wiki

4、/wiki/Profit_margin o Profit margin Profit margin, net margin or net profit margin HYPERLINK ://wiki/Return_on_equity o Return on equity Return on equity (ROE) HYPERLINK ://wiki/Return_on_investment o Return on investment Return on investment (ROI ratio or HY

5、PERLINK ://w/index.php?title=Du_Pont_ratio&action=edit&redlink=1 o Du Pont ratio (page does not exist) Du Pont ratio) HYPERLINK ://wiki/Return_on_assets o Return on assets Return on assets (ROA) HYPERLINK ://wiki/Return_on_assets_Du_Pont o Return on as

6、sets Du Pont Return on assets Du Pont (ROA Du Pont) HYPERLINK ://w/index.php?title=Return_on_Equity_Du_Pont&action=edit&redlink=1 o Return on Equity Du Pont (page does not exist) Return on Equity Du Pont (ROE Du Pont) HYPERLINK ://wiki/Return_on_net_assets o Return on

7、 net assets Return on net assets (RONA) HYPERLINK ://wiki/Return_on_capital o Return on capital Return on capital (ROC) HYPERLINK ://wiki/Risk_adjusted_return_on_capital o Risk adjusted return on capital Risk adjusted return on capital (RAROC) OR HYPERLINK :/en.wikipe

8、/wiki/Return_on_capital_employed o Return on capital employed Return on capital employed (ROCE) Note: this is somewhat similar to (ROI), which calculates Net Income per Owners Equity HYPERLINK ://wiki/Cash_flow_return_on_investment o Cash flow return on investment Cash flow re

9、turn on investment (CFROI) HYPERLINK ://wiki/Efficiency_ratio o Efficiency ratio Efficiency ratio HYPERLINK ://w/index.php?title=Net_gearing&action=edit&redlink=1 o Net gearing (page does not exist) Net gearingLiquidity ratios HYPERLINK ://wiki/Account

10、ing_liquidity o Accounting liquidity Liquidity ratios measure the availability of cash to pay debt. HYPERLINK ://wiki/Current_ratio o Current ratio Current ratio HYPERLINK ://wiki/Quick_ratio o Quick ratio Acid-test ratio (Quick ratio) HYPERLINK ://wik

11、i/Financial_ratio l cite_note-Groppelli.2C_p._435-16 17 HYPERLINK ://wiki/Operating_cash_flow o Operating cash flow Operation cash flow ratio Activity ratiosActivity ratios measure the effectiveness of the firms use of resources. HYPERLINK ://wiki/Debtor_collection_pe

12、riod o Debtor collection period Average collection period HYPERLINK ://w/index.php?title=Degree_of_Operating_Leverage&action=edit&redlink=1 o Degree of Operating Leverage (page does not exist) Degree of Operating Leverage (DOL) HYPERLINK ://wiki/DSO_Ratio o DSO Ratio

13、DSO Ratio HYPERLINK ://w/index.php?title=Average_payment_period&action=edit&redlink=1 o Average payment period (page does not exist) Average payment period HYPERLINK ://wiki/Asset_turnover o Asset turnover Asset turnover HYPERLINK ://wiki/Inventory_tur

14、nover o Inventory turnover Inventory turnover ratio HYPERLINK ://wiki/Receivables_Turnover_Ratio o Receivables Turnover Ratio Receivables Turnover Ratio HYPERLINK ://w/index.php?title=Inventory_conversion&action=edit&redlink=1 o Inventory conversion (page does not exi

15、st) Inventory conversion ratio HYPERLINK ://wiki/Financial_ratio l cite_note-Groppelli.2C_p._439-3 Inventory conversion period Receivables conversion period Payables conversion period HYPERLINK ://wiki/Cash_conversion_cycle o Cash conversion cycle Cash Conversion Cycl

16、eInventory 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 HYPERLINK ://wiki/Leverage_(finance) o Leverage (finance) financial leverage. HY

17、PERLINK ://wiki/Debt_ratio o Debt ratio Debt ratio HYPERLINK ://wiki/Debt_to_equity_ratio o Debt to equity ratio Debt to equity ratio HYPERLINK ://w/index.php?title=Long-term_Debt_to_equity&action=edit&redlink=1 o Long-term Debt to equity (page does no

18、t exist) Long-term Debt to equity (LT Debt to Equity) HYPERLINK ://wiki/Financial_ratio l cite_note-Groppelli.2C_p._441-23 HYPERLINK ://wiki/Times_interest-earned_ratio o Times interest-earned ratio Times interest-earned ratio HYPERLINK ://wiki/Financi

19、al_ratio l cite_note-Groppelli.2C_p._441-23 OR HYPERLINK ://wiki/Debt_service_coverage_ratio o Debt service coverage ratio Debt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a companys stock and also the cost of issuing stock. HYPERLINK :/en.wik

20、/wiki/Earnings_per_share o Earnings per share Earnings per share (EPS) HYPERLINK ://wiki/Payout_ratio o Payout ratio Payout ratioOR HYPERLINK ://wiki/Dividend_cover o Dividend cover Dividend cover (the inverse of Payout Ratio) HYPERLINK ://wi

21、ki/PE_ratio o PE ratio P/E ratio HYPERLINK ://wiki/Dividend_yield o Dividend yield Dividend yieldCash flow ratio or HYPERLINK ://wiki/Price/cash_flow_ratio o Price/cash flow ratio Price/cash flow ratio HYPERLINK ://wiki/P/B_ratio o P/B ratio Price to book value ratio (P/B or PBV) HYPERLINK ://wiki/Price/sales_ratio o Pri