财务报表分析公式(原版)

财务报表分析公式汇总1.s
Liabilitie Current Assets Current Ratio Current =；s Liabilitie Current s Receivable Net Securities Marketable s Equivalent Cash
Ratio Test Acid ++=-；s
Liabilitie Current Securities
Marketable s Equivalent Cash Ratio Cash +=2.Capital Working Average Sales
Capital Working to Sales =； s Liabilitie Current Assets Current Capital Working -=；
3. Days in Turnover Inventory Days in Turnover Receivable Accounts Cycle Operating +=；
4.Sold/365 Goods of Cost Inventory Ending Inventory in Sales Days'
=；Inventory
Average Sold Goods of Cost Turnover Inventory =；Sold/365
Goods of Cost Inventory Average Days in Turnover Inventory =；5.Sales/365
Net s Receivable Gross s Receivable in Sales Days'=；s
Receivable Gross Average Sales Net Turnover Receivable Accounts =；Sales/365 Net s Receivable Gross Average Days in Turnover Receivable Accounts =
；6.）Progress in on Constructi lude Assets(Exc Fixed Net Average Sales Net Assets Fixed to Sales =
；7.Assets
Total Average Sales Net Turnover Assets Total =；Assets Operating Average Sales Net
Turnover Assets Operating =；8.Assets
Total Average Items ng Nonrecurri and Earnings of
Interest ling Noncontrol Before Income Net Assets on Return =Assets
Operating Average Income Operating Assets Operating on Return =；
9.Equity
Total Average Stock Preferred Redeemable on Dividends -
Items ng Nonrecurri Before Income Net Equity Total on Return =；Equity
Common Average Dividends Preferred -Items ng Nonrecurri Before Income Net Equity Common on Return =；10.Equity)
s Liabilitie Term -(Long Average Ratio) Tax -(1Expense Interest Items
ng Nonrecurri and Interest ling Noncontrol Before Incomre Net Investment on Return +⨯+=；11.Assets
Total Average Sales Net Sales Net Items ng Nonrecurri and
Interest ling Noncontrol
Before Income Net Assets Total Average Items ng Nonrecurri and Interest ling Noncontrol Before Income Net ⨯=;Turnover Assets Total Margin Profit Net Assets on Return DuPont ⨯=；
Turnover Asssets Operating Margin Profit Operating Assets Operating on Return DuPont ⨯=；12.Sales
Net Profit Gross Margin Gross =；Sales Net Income Operating
Margin Income Operating =；Sales
Net Items ng Nonrecurri and Income Equity Interest
ling Noncontrol Before Income Net Margin Profit Net =；13.Interest
d Capitaliz
e Including Expense, Interest Interest ling Noncontrol and Earnings, Equity Expense,
Tax Expense, Interest Excluding Earnings, Recurring Earned Inerest Times =；14.Rentals
of Portion Interest
Interest d Capitalize Including Expense, Interest Rentals of Portion Interest Interest ling Noncontrol and Earnings,
Equity Expense, Tax Expense, Interest Excluding Earnings, Recurring Coverage Charge Fixed ++=；15.Assets
Total s Liabilitie Total Ratio Debt =；Equity
rs'Shareholde s Liabilitie Total Ratio y Debt/Equit =；Service
Debt Total Income Operating Net Ratio Coverage Debt =；Assets Intangible -Equity rs'Shareholde s Liabilitie Total Ratio Worth Net Tangible to Debt =
；
1.流动负债
流动资产流动比率=；流动负债应收账款有价证券现金等价物酸性测试比率++=；流动负债
有价证券现金等价物现金比率+=；2.营运资本销售额销售额与营运资本比=
；流动资产－流动负债营运资本=；
3.货周转天数应收账款周转天数＋存经营周期=；
4.365÷=
销售净额期末存货存货与日销售额之比；平均存货
销货成本存货周转率=；365
÷=销货成本平均存货存货周转天数；5.365÷=
销售总额应收账款总额比应收账款与日销售额之；平均应收账款总额
销售净额应收账款周转率=；365
÷=销售净额平均应收账款应收账款周转天数；6.建工程）平均固定资产（扣除在销售净额销售与固定资产值之比=
；7.平均总资产
销售净额总资产周转率=；平均经营资产销售净额经营资产周转率=
；8.平均资产总额
项目前净收益少数股权收益和非经常总资产报酬率=；平均经营资产经营收益经营资产报酬率=
；
9.平均总权益
－可赎回优先股股利非经常性项目前净收益总权益报酬率=；普通股权益平均数－优先股股利非经常性项目前净收益普通股权益报酬率=
；10.平均数
长期负债和权益的和的－税率）（费用性项目前净收益＋利息少数股东权益和非经常投资报酬率＝1⨯；11.平均总资产销售净额销售净额⨯=非经经常性项目前净收少数股东数股东 平均总均总非经经常性项目前净收少数股东数股东 ；总资产报酬率净利润率杜邦总资产报酬率⨯=；
经营资产周转率经营利润率杜邦经营资产报酬率⨯=；12.销售净额
毛利毛利率=；销售净额经营利润经营利润率=；销售净额
性项目前净收益少数股权收益和非经常净利润率=；13.费用包括资本化利息的利息股权收益的经常性收益费用、权益收益及少数不包括利息费用、税金利息保障倍数=
；14.分
费用＋租赁费的利息部包括资本化利息的利息赁费的利息部分收益的经常性收益＋租息权益收益及少数股权费用、租赁费的利
不包括利息费用、税金固定费用偿还能力=；15.总资产
总负债负债比率=；总权益（即股东权益）
总负债债券与权益比=；债务总额
经营活动净现金流量债务保障比率=；股东权益－无形资产负债总额债务与有形净值比率=；。