2022年英文财务指标及计算公式汇总.docx

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1、精选学习资料 - - - - - - - - - 学习必备 欢迎下载Ratios Profitability ratios Profitability 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 Rate OR Operating margin, Operating Income Margin, Operating

2、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 / Sal

3、es 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 名师归纳总结 - - - - - - -第 1 页,共 6 页精选学习资料 - - - - - - - - - 学习必备 欢迎下载Return on Equity Du Pont ROE Du Pont Return on net assets

4、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 ratios Liquidity ratios measure the ava

5、ilability of cash to pay debt. 名师归纳总结 - - - - - - -第 2 页,共 6 页精选学习资料 - - - - - - - - - 学习必备 欢迎下载Current ratio Acid-test ratio Quick ratio 17Operation cash flow ratio Activity ratios Activity ratios measure the effectiveness of the firms use of resources. Average collection period Degree of Operating

6、 Leverage DOL DSO Ratio Average payment period Asset turnover Inventory turnover ratio 名师归纳总结 - - - - - - -第 3 页,共 6 页精选学习资料 - - - - - - - - - 学习必备 欢迎下载Receivables Turnover Ratio Inventory conversion ratio Inventory conversion period Receivables conversion period Payables conversion period Cash Conv

7、ersion 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

8、to Equity 名师归纳总结 - - - - - - -第 4 页,共 6 页精选学习资料 - - - - - - - - - 学习必备 欢迎下载Times interest-earned ratio OR Debt service coverage ratio Market ratios Market ratios measure investor response to owning a companys stock and also the cost of issuing stock. Earnings per share EPS Payout ratio OR Dividend c

9、over the inverse of Payout Ratio P/E ratio Dividend yield 名师归纳总结 - - - - - - -第 5 页,共 6 页精选学习资料 - - - - - - - - - 学习必备 欢迎下载Cash flow ratio or Price/cash flow ratio Price to book value ratio P/B or PBV Price/sales ratio PEG ratio Other Market Ratios EV/EBITDA EV/Sales Cost/Income ratio Sector-specific ratios EV/capacity EV/output 名师归纳总结 - - - - - - -第 6 页,共 6 页