财务比率英文术语解析
英文常用财务比率
To measure financial statements here, kind of ratios to be used are: P rofitability Ratios （盈利能力比率）L iquidity Ratios （流动资金比率）E fficiency Ratios （效率比率）L everage Ratios （杠杆比率）M arket Ratios （市场比率）D upont de-Composition Ratios （杜邦去组成比）A ltman Z-score （奥特曼z值）一：Profitability Ratios （盈利能力比率）Profit Margin on Sales ratio＝profit after tax / net salesBasic Earning Power ratio = operating income / total assets Return on Sales ratio= operating income / net salesReturn on Assets (ROA) ratio = income before taxes / total assets Return on Investment (ROI) ratio = net income / capital employed Return on Equity (ROE) ratio = net income available for stockholders / equity二Liquidity Ratios（流动资金比率）Current ratio= current assets / current liabilitiesQuick ratio= (current assets - inventories) / current liabilities三Efficiency Ratios （效率比率）Accounts Receivable Turnover = net sales / accounts receivable Accounts Receivable Collection = 365 / accounts receivable turnoverInventory Turnover = cost of goods sold / average inventory Days Inventory = 365 / inventory turnoverAccounts Payable Turnover = cost of goods sold / accounts payableDays Payable = 365 / accounts payable turnoverCash Flow Cycles = Days Inventory + Accounts Receivable Collection – Days Payable四Leverage Ratios （杠杆比率）Long-term Debt ratio = long-term debt / (capital employed –short-term debt)Total Debt ratio = (long-term debt + short-term debt) / capital employedDebt to Equity ratio = total debt / equity五Market Ratios （市场比率）Earning Per Share（EPS）= net income / shares outstanding Price Earning ratio (P/E) = price per share / EPS六Dupont de-Composition Ratios （杜邦去组成比）ROE = net income / net sales x net sales / total asset x total assets / capital employed= profit margin x assets turnover x capital multiplierprofit margin = net income / net sales= (net sales - costs + profit from associated companies + interest and other income - interest expense - taxation – income applicable to minority interest +income/loss from non-operations) / net salesassets turnover = net sales / total assetscapital multiplier = total assets / capital employed= total assets / (total assets - total liabilities + short-term debt + long-term debt)ROE = profit margin x assets turnover x capital multiplier。
关于财务比率 英文版
financial ratios1 the meaning of financial ratios financial ratio is a financial statement material as the basis,it will be two related data in the data and deduct get ratio.2 financial ratio classification financial ratio mainly includes the debt paying ability, operation ability, profit ability. Debt paying ability reflect enterprise to repay debts that are due ability, operation ability reflect enterprise use capital efficiency, profitability reflect enterprise profit ability. The above three aspects are connected. For example, profitability will affect short-term and long-term liquidity, and assets operation efficiency and can affect profitability, so financial analysis requires a combination of the ratio.3 financial ratio calculation method1) short-term debt paying ability ratio1 flow ratio = current assetsCurrent liabilitiesTwo quick ratio = quick assetsCurrent liabilities2) long-term debt paying ability ratio1 asset-liability ratio = total liabilitiesTotal assets2 equity ratio = total liabilitiesShareholders' equityThree rights multiplier = total assetsShareholders' equityThe second operation capacity index1 inventory turnover ratio = operating costsAverage inventory2 accounts receivable turnover = operating income Average accounts receivable3 the total assets turnover = operating income Average total assetsThree earnings ratio1 sales (business) net interest rate = net profit Operating income2 sales (business) gross profit rate = operating margin Operating income3 business profitability = operating profitOperating incomeCase analysisThe guarantor name shandong province zibo vermicular cast iron co., LTDTime was established on March 1, 1993 the registered address of huantai county tangshan town village tang chapter line road no. 3Registered capital of 11.3623 million yuan paid-in capital of21.3623 million yuanCharacteristics of the enterprise co., LTD., the legal representative ZhangYueChengScope of business cast iron parts, machinery processing, building engineering machinery manufacture, marketing; Construction machinery leasing; Record range import and export business.Main business coking equipment, metallurgical equipment, casting machinery, engineering machinery, smelting ironNearly three years and recent financial data short list (ten thousand yuan)Serial number of mesh 2008 2009 2010 2011 years1 total assets of 86588 98211 120281 1525611.1 flow assets of 60900 74105 89759 124339Among them: monetary fund 6742 7836 19139 33198 Notes receivable 0 0 0 0Accounts receivable 30537 44391 51931 70941 Advance payment 2329 2147 3712 4673Other receivables 11675 10585 5163 5913Inventory 9618 9147 9813 96131.2 long-term investment of 331 331 0 01.3 net value of fixed assets 25149 23572 30369 28075 1.4 construction in progress 0 0 0 01.5 intangible assets 208 202 154 147Other receivables 255 1133 1430 1317Inventory 18344 23883 22129 215131.2 long-term investment 0 0 0 01.3 net value of fixed assets 33660 39149 50710 54828 1.4 the project under construction 1605 1760 3635 84691.5 intangible assets 339 324 2449 17672 total liabilities 46193 72003 99143 1058882.1 current liabilities 45138 69003 96143 102888Among them: short term loan 20082 41672 57772 55972 Notes payable 11100 15600 29200 35200Accounts payable 4597 3521 4441 6843Deferred payment 7390 5603 2601 2710Other due 967 1215 962 7922.2 long-term loans 1055 3000 3000 30003 the owner's equity 30674 40348 54190 59568Among them: paid-in capital 2136 2136 2136 2136Capital reserve 1216 1216 1216 1216Four business income is 104886 119425 154051 44283Five operating profit 11849 16329 22381 63906 investment income 0.3 0.5 1 07 total profit of 11774 16234 22647 64668 net profit 9174 10275 13841 53789 business activities cash inflow 129392 135913 171038 4961610 business activities cash net flow 8996 6863 16986 865011 investment activity cash net flow - 6876-8813-18870-920012 financing activities cash net flow - 20764 and 11610-2993analysis1, debt paying ability indexItem mesh name called the 2008 2009 2010 in March 2011 industry average (if any)Asset liability ratio 31.67 34.84 45.08 49.83 82.90Current ratio 222.06 216.60 165.53 155.62Quick ratio 186.99 189.86 147.43 140.99 85.50The multiple of interest safeguard 8.48 7.29 5.41 6.06 1.90 For three consecutive years by the enterprise financial statements of the look, asset-liability ratio is low, the multiple of interest safeguard is higher, long-term debt paying ability is strong, flow ratio, quick action is higher, has strong short-term debt paying ability.2, operation ability indexItem mesh name called the 2008 2009 2010 in March 2011 industry average (if any)Inventory turnover ratio 15.46 16.04 17.48 4.33 7.40 Accounts receivable turnover 5.50 4.56 3.89 0.86 3.10Total assets turnover 1.90 1.85 1.72 0.37 1.10For three consecutive years by the enterprise financial statements of the look, three operation ability index are higher than the industry average, show the good operation ability. 3, profitability indexItem mesh name called the 2008 2009 2010 in March 2011 industry average (if any)EBITDA 8680 9788 10728 2375The net interest rate of the sale of 3.56 3.70 3.50 3.13 Return on equity 10.20 10.29 10.08 2.23 2.70For three consecutive years by the enterprise financial statements to see, the company operating stability, in recent years, three indexes keep in a relatively stable level, does not appear fluctuations.。
最新CFA考试：财务报表分析——财务比率和每股收益(投资工具)
C F A考试：财务报表分析——财务比率和每股收益(投资工具)第十章财务报表的分析Chapter ⒑ Analysis of Financial Statement（Investment Analysis and Portfolio Management）§⒈解释通用规模的资产负债表（Common-size balance sheet）和通用规模的损益表，并讨论使用通用规模财务报表的情形通用规模的资产负债表（Common-size balance sheet），是将所有的资产负债账目都表示为总资产（total）的百分比。
通用规模的损益表（Common-size income statement），是将所有损益表中的所有项目都表示为销售额（sales）的百分比。
通用规模财务报表的作用：①便于对规模不同的两个公司进行比较；②检验单个公司在某段时期内的趋势；③有助于分析师了解公司财务报表的结构，如流动性资产的比例、负债为短期义务的比例等。
§⒉计算、解释和讨论下列量的适用：公司的内部流动性（company's Internal liquidity）、营业业绩（operating performance）、风险组合（risk profile）和增长潜能（growth potential）财务比率的五个主要类别：①通用规模报表（Common-size statement）。
②内部流动性或清偿能力（Internal liquidity / solvency）。
③营业业绩，包括营业效率（operating efficiency）和营业获利能力（operating profitability）。
④风险分析（risk analysis），包括商业风险、筹资风险和流动性风险。
⑤增长分析（growth analysis）。
内部流动性或偿债能力（Internal liquidity / solvency）内部流动性，表明公司履行短期筹资义务的能力。
信用风险专业术语解释词汇解析
信用风险专业术语解释词汇解析信用风险又称违约风险，是指交易对手未能履行约定契约中的义务而造成经济损失的风险，今天为大家整理了信用风险专业术语解释，希望对你有帮助哦!内部融资率(1 nternal financing ratio);;内部融资率衡量企业资本费用中有多少来自于经营性现金流量。
违约事件(Event 0f Default);;借款人不履行契约。
现金流量分析(Cash flow analysis);;衡量企业以现金偿还贷款和其他债务能力的分析方法。
对现金流量比率的分析方法有：比较比率自身的变化趋势;和其他企业的比率作比较。
有时候也可以和销售比率的最大值或最小值进行比较。
信用机构(Credit Bureau);;为客户提供企业信用信息的机构。
一级资本(Tier 1 Capital);;银行的核心资本，包括股本金和准备金，但不包括评估增值储备(revaluation reserves)。
营运资本(Working capital);;企业在流动资产上的投资。
对营运资本的恰当定义是存货加上债权减去流动负债。
企业所需营运资本的数量经常波动，有时会巨幅波动。
对营运资本的需要与企业的商业循环周期、现金循环周期相关。
逾期应收款报告(Aged Debtors'Report);;列明逾期应收款和过期时间长度的报告。
SWOT分析(SWOT analysis) ;;分析经营风险的方法。
即对企业的优势(strengths)、弱点(weaknesses)、机会(opportunities)、威胁(threats)列表分析。
Z值(Z Score);;指对企业财务状况、破产可能性的量化评估。
Z 值主要利用核心的财务指标进行评估，它是由企业破产预测模型得出。
Z值模型(Z score models);;用少量关键指标衡量企业破产风险的模型。
每一个z值模型都有自己的关键指标。
不同的z值模型适用于不同的行业和不同的国家。
财务指标中英文对照
注1：息税折旧摊销前利润=EBIT+折旧与摊销，折旧与摊销取现金流量表和资产减值准备表中的数据，取现金流量表中的固定资产折旧、无形资产摊销、长期待摊费用和开办费摊销等，取资产减值准备_旧准则表中的长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备的本期净增加数。
注2：自由现金流量=息税前营业利润×（1-所得税税率）+折旧与摊销-营运资本净增加-资本支出，折旧与摊销取现金流量表和资产减值准备_旧准则表中的数据，取现金流量表中的固定资产折旧、无形资产摊销、长期待摊费用和开办费摊销等，取资产减值准备_旧准则表中的长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备的本期净增加数；营运资本净增加=（期末流动资产-期末流动负债）-（期初流动资产-期初流动负债），资本支出取现金流量表中投资活动现金流出小计。
注3：现金营运指数=经营现金净流量/经营现金毛流量，经营现金净流量=经营活动产生的现金流量净额（直接取现金流量表中经营活动产生的现金流量净额的值）+非经营税前损益×33%，经营现金毛流量=经营活动净收益+折旧与摊销=[净收益-非经营税前损益×（1-33%）]+折旧与摊销，折旧与摊销取值见注1。
注4：企业价值=股票市值+净债务，净债务=负债总额-应付工资-应付福利费-应付股利-应交税金-其它应交款-预提费用-递延税款贷项；股票市值计算如下:1,只有A股，A股价格×总股数;2,只有B股，B股价格×总股数×汇率;3,既有A股，也有B股，A股价格×(未流通A股股数＋流通A股股数)＋B股价格×B股股数×汇率;4,如果含有S,H,N 股，则不计算。
注5：Q值= (股票市值+净债务)/有形资产现行价值;股票市值和净债务的计算方法参照注4；有形资产=资产总额-待摊费用-无形资产及其它资产-递延税款借项。
常用财务比率汇总
常用财务比率汇总
1.资产负债率
资产负债率（Asset-Liability Ratio，ALR）又叫负债比率，是用负
债总额占资产总额的比率来衡量一个企业承担的经济风险水平的财务指标。
它表示一家企业用借的资金所投资的资产数量，不是实物，而是虚拟的投资。
资产负债率越高，表明一家企业负债越大，也反映出企业的财务风险
越大，其财务稳定性也就越低。
2.流动比率
流动比率（Current Ratio）又称流动比例，是衡量企业短期偿债能
力的重要财务指标，它表示的是流动资产和流动负债的比率，其数值一般
要求在1：1以上。
流动比率越大表明企业的流动性越强，企业的短期债
务偿还能力越强。
3.产权比率
产权比率（Equity Ratio）又称股东权益比率，是一个企业中投资者
和债权人投资关系的重要比率，它反映的是投资者所持有的股权占整个企
业的负债和股权总额的比例。
可以反映企业负债水平的高低，他可以衡量
企业投资有效性，这种比率越大表明企业的投资有效性越高。
4.利息保障倍数
利息保障倍数（Interest Coverage Ratio）又称息税前利润与利息
支出的比率，它反映的是一家公司所产生的盈余能力是否足以支付其利息
负债，也反映企业偿还利息的能力与其收入能力的比率。
会计的30个专业术语
会计的30个专业术语会计是一个涉及复杂的领域，其中有许多专业术语需要了解和运用。
以下是30个常见的会计专业术语及其解释。
1. 资产（Assets）：指企业拥有并能够支配的经济利益。
资产包括现金、应收账款、存货、固定资产等。
2. 负债（Liabilities）：指企业所欠的债务或应付的款项。
负债包括应付账款、借款、未付工资等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业资产的权益。
所有者权益等于资产减去负债。
4. 利润（Profit）：指企业在一定时期内收入超过支出的金额。
利润是企业经营活动的核心指标之一。
5. 成本（Cost）：指企业购买或生产商品或服务所发生的费用。
成本包括直接成本、间接成本、固定成本和变动成本等。
6. 收入（Revenue）：指企业销售商品或提供服务所获得的现金或应收账款。
收入是企业经营活动的主要来源之一。
7. 费用（Expense）：指企业在生产或销售商品或提供服务过程中发生的费用。
费用包括人工费用、运输费用、管理费用等。
8. 折旧（Depreciation）：指企业固定资产因使用年限和技术进步而产生的价值减少。
折旧是企业在会计上确认的费用。
9. 摊销（Amortization）：指企业无形资产（如专利权、版权等）价值的减少。
摊销是企业在会计上确认的费用。
10. 应收账款（Accounts Receivable）：指企业向其他单位或个人销售商品或提供服务而尚未收到的款项。
11. 应付账款（Accounts Payable）：指企业购买商品或接受服务而尚未支付的款项。
12. 现金流量表（Cash Flow Statement）：指企业在一定时期内现金流入和流出的情况。
现金流量表反映了企业的现金状况和经营活动的现金流量。
13. 资产负债表（Balance Sheet）：指企业在一定时期结束时的资产、负债和所有者权益的情况。
资产负债表反映了企业的财务状况。
财务分析中的财务比率指标
财务分析中的财务比率指标财务比率指标是用来评估一个企业的财务健康状况以及经营绩效的重要工具。
它通过对企业的财务报表数据进行计算和比较，反映了企业的财务状况、运营效率、盈利能力和偿债能力等方面的情况。
本文将介绍一些常见的财务比率指标，并分析它们在财务分析中的应用。
一、流动比率（Current Ratio）流动比率是用来衡量企业短期偿债能力的指标。
它表示企业当前资产能够偿还当前负债的能力。
流动比率的计算公式为：流动比率 = 流动资产 / 流动负债流动资产包括现金、存货、应收账款等短期资产，而流动负债则包括应付账款、短期借款等短期负债。
一般来说，流动比率超过2被认为是健康的，说明企业有足够的流动性来偿还债务。
二、速动比率（Quick Ratio）速动比率是用来衡量企业短期偿债能力的更严格的指标。
它排除了存货等不容易迅速变现的资产，只计算了最具流动性的资产。
速动比率的计算公式为：速动比率 = (流动资产 - 存货) / 流动负债速动比率一般应与流动比率相比较，如果速动比率远低于流动比率，那么说明企业的偿债能力可能存在问题，有可能无法及时还清债务。
三、资产周转率（Asset Turnover）资产周转率是衡量企业资产利用效率的指标。
它表示企业每单位投资所创造的销售收入。
资产周转率的计算公式为：资产周转率 = 销售收入 / 总资产资产周转率越高，说明企业在给定的资产投入下能够创造更多的销售收入，反之则表示企业的资产利用效率较低。
四、毛利率（Gross Margin）毛利率是衡量企业盈利能力的指标。
它表示企业每单位销售收入中剩余的盈利。
毛利率的计算公式为：毛利率 = (销售收入 - 销售成本) / 销售收入毛利率越高，说明企业在销售过程中能够获得更多的利润，反之则表示企业的盈利能力较低。
五、净利率（Net Profit Margin）净利率是衡量企业盈利能力的更全面的指标。
它表示企业每单位销售收入所获得的净利润。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
财务指标中英文对照
注1：息税折旧摊销前利润=EBIT+折旧与摊销，折旧与摊销取现金流量表和资产减值准备表中的数据，取现金流量表中的固定资产折旧、无形资产摊销、长期待摊费用和开办费摊销等，取资产减值准备_旧准则表中的长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备的本期净增加数。
注2：自由现金流量=息税前营业利润×（1-所得税税率）+折旧与摊销-营运资本净增加-资本支出，折旧与摊销取现金流量表和资产减值准备_旧准则表中的数据，取现金流量表中的固定资产折旧、无形资产摊销、长期待摊费用和开办费摊销等，取资产减值准备_旧准则表中的长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备的本期净增加数；营运资本净增加=（期末流动资产-期末流动负债）-（期初流动资产-期初流动负债），资本支出取现金流量表中投资活动现金流出小计。
注3：现金营运指数=经营现金净流量/经营现金毛流量，经营现金净流量=经营活动产生的现金流量净额（直接取现金流量表中经营活动产生的现金流量净额的值）+非经营税前损益×33%，经营现金毛流量=经营活动净收益+折旧与摊销=[净收益-非经营税前损益×（1-33%）]+折旧与摊销，折旧与摊销取值见注1。
注4：企业价值=股票市值+净债务，净债务=负债总额-应付工资-应付福利费-应付股利-应交税金-其它应交款-预提费用-递延税款贷项；股票市值计算如下:1,只有A股，A股价格×总股数;2,只有B股，B股价格×总股数×汇率;3,既有A股，也有B股，A股价格×(未流通A 股股数＋流通A股股数)＋B股价格×B股股数×汇率;4,如果含有S,H,N 股，则不计算。
注5：Q值= (股票市值+净债务)/有形资产现行价值;股票市值和净债务的计算方法参照注4；有形资产=资产总额-待摊费用-无形资产及其它资产-递延税款借项。
财务管理术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
财务比率英文术语解析
财务比率英文术语解析Accounts Payable: Sales: Accounts Payable divided by Annual Sales, measuring the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations.Assets: Sales:Total Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.Current Liabilities: Inventory: Current Liabilities divided by Inventory: A high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.Current Liabilities: Net Worth: Current Liabilities divided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less security there is for creditors.Current Ratio:Current Assets divided by Current Liabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. The ratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilities.Fixed Assets: Net Worth:Fixed Assets divided by Net Worth. High ratios relative to the industry can indicate low working capital or high levels of debt.Gross Profit: Sales:Pre-tax profits divided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This ratio can indicate the "play" in other expenses which could be adjusted to increase the Net Profit margin.Net Profit: Sales: After tax profits divided by Annual Sales. This is the key profit ratio, indicating how much is put in the company's pocket for each $100 of sales.Quick Ratio: Cash plus Accounts Receivable, divided by Current Liabilities, indicating liquid assets available to cover current debt. Also known as the Acid Ratio. This is a harsher version of the Current Ratio, which balances short-term liabilities against cash and liquid instruments.Return on Assets: Net After Tax Profit divided by Total Assets, a critical indicator of profitability. Companies which use their assets efficiently will tend to show a ratio higher than the industry norm.Return on Net Worth: Net After Tax Profit divided by Net Worth, this is the 'final measure' of profitability to evaluate overall return. This ratio measures return relative to investment in the company. Put another way, Return on Net Worth indicates how well a company leverages the investment in it.Return on Sales: Net After Tax Profit divided by Annual Net Sales, indicatingthe level of profit from each dollar of sales. This ratio can be used as a predictor of the company's ability to withstand changes in prices or market conditions.Sales: Inventory: Annual Net Sales divided by Inventory value. This gives a picture of how quickly inventory turns over. Ratios below the industry norm suggest high levels of inventory. High ratios could indicate product levels insufficient to satisfy demand in a timely manner.Sales: Net Working Capital: Sales divided by Net Working Capital （current assets minus current liabilities）. Ratios higher than industry norms may indicate a strain on available liquid assets, while low ratios may suggest too much liquidity.Total Liabilities: Net Worth:Total liabilities divided by Net Worth. This ratio helps to clarify the impact of long-term debt, which can be seen by comparing this ratio with Current Liabilities: Net Worth. Creditors are concerned to the extent that total liability levels exceed Net Worth. The impact of long-term debt Turnover Ratios: Sales divided by various line items （cash, accounts receivable, accounts payable, inventory, current assets, total assets, fixed assets）. These turnover rations measure operating characteristics of firms. Higher is better for Asset line items. Lower is better for Accounts Payable Turnover. Turnover ratios create a series of operating efficiency indicators relative to sales.。
财务比率分析公式Ratios-formulasheet英文
财务比率分析公式Ratios-formulasheet英文第一篇：财务比率分析公式 Ratios - formula sheet 英文Return on capital employedReturn on equityEarnings per sharePrice earnings ratioDividend coverDividend yieldGross profit marginNet profit marginAsset turnoverStock holding periodDebtors collection periodCreditors payment periodLIQUIDITY RATIOSCurrent ratioQuick asset ratioGearing ratioInterest coverAssets employedOrdinary share capital and reservesNumber of ordinary sharesEarnings per shareDividendMarket value of ordinary sharesSalesSalesAssets employedCost of salesCredit salesCredit purchasesCurrent liabilitiesCurrent liabilitiesDebt + equityInterest charges第二篇：财务分析财务比率分析第二节财务比率分析总结和评价公司财务状况和经营成果的财务比率主要有四类：营运能力比率、短期偿债能力比率、长期偿债能力比率和盈利能力比率。
一、营运能力比率营运能力是指公司资产周转运行的能力。
公司营运能力的强弱反映出其资产管理效率的高低。
公司经营资本周转的速度越快，说明其资本利用效率越高，效果越好，营运能力越强，从而也会使公司的盈利能力和偿债能力增强。
财务分析所需术语
财务分析所需术语财务分析是指通过对财务数据的收集、整理、分析和解释，以评估企业的财务状况和经营绩效的过程。
在进行财务分析时，我们需要了解和运用一些财务术语，以便更好地理解财务数据和进行准确的分析。
以下是一些常用的财务术语及其解释：1. 资产（Assets）：指企业拥有的具有经济价值的资源，包括现金、应收账款、存货、固定资产等。
2. 负债（Liabilities）：指企业对外的债务或负债，包括应付账款、短期借款、长期借款等。
3. 所有者权益（Owner's Equity）：指企业所有者对企业的投资和所有权，包括股东权益、留存收益等。
4. 资产负债表（Balance Sheet）：以某一特定日期为基准，列示了企业在该日期上的资产、负债和所有者权益的情况。
5. 利润表（Income Statement）：列示了企业在一定期间内的收入、成本和利润的情况，用于评估企业的盈利能力。
6. 现金流量表（Cash Flow Statement）：记录了企业在一定期间内的现金流入和流出情况，用于评估企业的现金流动性和经营活动。
7. 财务比率（Financial Ratios）：通过对财务数据进行计算和比较得出的指标，用于评估企业的财务状况和经营绩效。
常见的财务比率包括流动比率、速动比率、资产负债比率等。
8. 盈利能力（Profitability）：用于评估企业盈利能力的指标，包括净利润率、毛利润率、营业利润率等。
9. 偿债能力（Solvency）：用于评估企业偿还债务能力的指标，包括流动比率、速动比率、利息保障倍数等。
10. 运营效率（Operating Efficiency）：用于评估企业运营效率的指标，包括资产周转率、存货周转率、应收账款周转率等。
11. 财务预测（Financial Forecasting）：通过对历史财务数据和市场趋势的分析，预测未来一定期间内企业的财务状况和经营绩效。
12. 财务报告（Financial Reporting）：将企业的财务数据和相关信息以报表形式呈现给内部管理层、股东和外部利益相关者的过程。
2021年财务比率术语英文详解
财务比率术语英文详解财务比率术语英文详解 aounts payable: sales: aounts payable divided by annual sales, measuring the speed with which a pany pays vendors relative to sales. numbers higher than typical industry ratios suggest that the pany is using suppliers to float operations.assets: sales: total assets divided by sales, indicating whether a pany is handling too high a volume of sales in relation to investment. very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.current liabilities: inventory: current liabilities divided by inventory: a high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.current liabilities: worth: current liabilities divided by worth, reflecting a level of security for creditors. the larger the ratio relative to industry norms, the less security there is for creditors.current ratio: current assets divided by currentliabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. theratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilities.fixed assets: worth: fixed assets divided by worth. high ratios relative to the industry can indicate low working capital or high levels of debt.gross profit: sales: pre-tax profits divided by annual sales. this is the profit ratio before product and sales costs, as well as taxes. this ratio can indicate the "play" in other expenses which could be adjusted to increase the profit margin.profit: sales: after tax profits divided by annual sales. this is the key profit ratio, indicating how much is put in the pany's pocket for each $100 of sales.quick ratio: cash plus aounts receivable, divided by current liabilities, indicating liquid assets available to cover current debt. also known as the acid ratio. this is a harsher version of the current ratio, which balances short-term liabilities against cash and liquid instruments.return on assets: after tax profit divided by total assets, a critical indicator of profitability. panies which use their assets efficiently will tend to show a ratio higher than the industry norm.return on worth: after tax profit divided by worth, this is the 'final measure' of profitability to evaluate overall return. this ratio measures return relative to investmentin the pany. put another way, return on worth indicates how well a pany leverages the investment in it.return on sales: after tax profit divided by annual sales, indicating the level of profit from each dollar of sales. this ratio can be used as a predictor of the pany's ability to withstand changes in prices or market conditions.sales: inventory: annual sales divided by inventory value. this gives a picture of how quickly inventory turns over. ratios below the industry norm suggest high levels of inventory. high ratios could indicate product levels insufficient to satisfy demand in a timely manner.sales: working capital: sales divided by working capital (current assets minus current liabilities). ratios higher than industry norms may indicate a strain on available liquid assets, while low ratios may suggest too much liquidity.total liabilities: worth: total liabilities divided by worth. this ratio helps to clarify the impact of long-term debt, which can be seen by paring this ratio with current liabilities: worth. creditors are concerned to the extent that total liability levels exceed worth. the impact of long-term debt模板,内容仅供参考。
中英文财务指标
4。the ratio of liabilities to assets = debt/ total assets4。资产负债率=负债总额/资产总额
4.capital accumulationrate = the owners’ equity growth / beginning of possessory rights and interests4.资本积累率=本年所有者权益增长额/年初所有者权益
Financial analysis index
A profitability（盈利能力）
Solvency(偿债能力）
Developmentability（发展能力)
Operationalcapability（营运能力）
1。rate of return on net assets = net income / average net assets x 100%1。净资产收益率=净利润/平均净资产×100%
1。flow ratio = current assets / current liabilities1。流动比率=流动资产/流动负债
1.sales growth rate = the year sales growth/ year sale1.销售增长率=本年销售增长额/上年销售额
1。current asset turnover = main business income /average balance of circulating ratio1.流动资产周转额=主营业务收入/流动资产平均余额
2 .rate of return on total assets = net income / average total assetsx 100％2。总资产收益率=净利润/平均总资产×100%
中英文财务指标
中英文财务指标1 / 1 .Financial analysis indexA profitability Solvency Development（盈余能力）（偿债能力）ability （发展能力）1 .rate of return on net 1.flow ratio = current 1.sales growth rate = the assets = net income /assets / current year sales growth / year average net assets x liabilities sale100% 1. 流动比率 =流动资 1. 销售增添率 =今年销售1. 净财产利润率 =净利润 /产 / 流动欠债增添额 / 上年销售额均匀净财产× 100%2 .rate of return on total 2. quick ratio = 2. net asset growth rate assets = net income /current assets /= the net profit increased average total assets x current liabilities volume / profit margin 100% 2. 速动比率 =速动资 2. 净财产增添率 =本期净2. 总财产利润率 =净利润 /产 / 流动欠债利润增添额 / 上期净利润均匀总财产× 100%3 .business gross interest 3. cash flow ratios = 3.growth rate of total rate = ( net income -generated from assets = total assets operating cost ) / net operating activities growth this year at the income x 100%net cash flow /beginning of volume / 3.营业毛利率 =（营业收入current liabilities total assets净额 - 营业成本） / 营业收入 3.现金流量比率 =经 3.总财产增添率 =今年总净额× 100%营活动产生的现金流财产增添额 /年初财产总量净额 /流动欠债额4. sales net interest 4.the ratio of liabilities 4.capital accumulation margin = net profit / sales to assets = debt /rate = the owners' equity x 100%total assets growth / beginning of4.销售净利率 =净利润 / 销 4. 财产欠债率 =欠债possessory rights and售收入× 100%总数 / 财产总数interests5.cash earnings ratio = net 5. interest coverage 4.资本累积率 =今年全部operating cash flow / net ratio = EBIT /者权益增添额 / 年初全部income interest expense者权益5 盈余现金比率 =经营现金 5.利息保障倍数 =息净流量 / 净利润税前利润 /利息开销Operational capability （运营能力）1.current asset turnover=main business income/ average balance of circulating ratio1.流动财产周转额 =主营业务收入 / 流动财产均匀余额2.fixed assets turnover ratio = main business income / averagebalance of fixed assets2.固定财产周转率 =主营业务收入 /固定财产均匀余额3.total assets turnover ratio = operating income/ total assets average balance3.总财产周转率 =营业收入 / 总财产均匀余额.。
财务部门英语名词解释
财务部门英语名词解释财务部门英语1. Financial Statements（财务报表）•Income Statement（利润表）: A financial statement that shows a company’s revenues, expenses, and net incomefor a specific period.•Balance Sheet（资产负债表）: A financial statement that summarizes a company’s assets, liabilities, andshareholders’ equity at a specific point in time.•Cash Flow Statement（现金流量表）: A financial statement that shows a company’s cash inflows and outflows duringa specific period.2. Financial Ratios（财务比率）•Current Ratio（流动比率）: A financial ratio that measures a company’s ability to meet short-termobligations.•Debt-to-Equity Ratio（资产负债率）: A financial ratio that indicates the proportion of debt used to finance a compan y’s assets relative to its shareholders’ equity.•Return on Investment (ROI)（投资回报率）: A financial ratio that measures the profitability of an investmentrelative to its cost.•Gross Margin（毛利率）: A financial ratio that measures the profitability of a company’s sales after deducting the cost of goods sold.•Earnings Per Share (EPS)（每股收益）: A financial ratio that indicates the portion of a company’s profitallocated to each outstanding share of common stock.3. Revenue Recognition（收入确认）•Deferred Revenue（递延收入）: Revenue that has been received but not yet earned.•Accrued Revenue（应计收入）: Revenue that has been earned but not yet received.•Sales Revenue（销售收入）: Revenue generated from the sale of goods or services.•Revenue Recognition Principle（收入确认原则）: A principle in accounting that states revenue should berecognized when it is earned and realized or realizable.4. Cost Accounting（成本会计）•Direct Costs（直接成本）: Costs that can be directly attributed to a specific product or service.•Indirect Costs（间接成本）: Costs that cannot be directly attributed to a specific product or service. •Fixed Costs（固定成本）: Costs that do not change with the level of production or sales.•Variable Costs（变动成本）: Costs that change in direct proportion to the level of production or sales.5. Budgeting（预算编制）•Operating Budget（经营预算）: A financial plan that outlines the expected revenues and expenses for aspecific period.•Capital Budget（资本预算）: A financial plan that focuses on the acquisition of fixed assets or capitalexpenditures.•Zero-based Budgeting（零基预算）: A budgeting technique that requires all expenses to be justified for each new budgeting period.6. Auditing（审计）•Internal Audit（内部审计）: An independent evaluation ofa company’s financial, operational, and compliancecontrols conducted by its own employees.•External Audit（外部审计）: An independent evaluation ofa company’s financial statements and compliance withaccounting standards conducted by a certified publicaccounting firm.•Materiality（重要性）: The concept that financial information is material if its omission or misstatementcould influence the economic decisions of users.7. Taxation（税务）•Corporate Income Tax（企业所得税）: A tax levied on the net income of corporations.•Value Added Tax (VAT)（增值税）: A consumption tax imposed on the value added at each stage of productionand distribution.•Tax Deduction（税务减免）: An expense or item that reduces the taxable income of an individual or a company.8. Compliance（合规）•GAAP（Generally Accepted Accounting Principles）（公认会计准则）: The standard framework of guidelines forfinancial accounting and reporting used by companies in the United States.•IFRS（International Financial Reporting Standards）（国际财务报告准则）: A set of accounting standardsdeveloped by the International Accounting StandardsBoard (IASB) that are widely used by companies outsideof the United States.•SOX（Sarbanes-Oxley Act）（萨班斯-奥克斯法案）: A federal law that sets standards for financial reporting and accountability of public companies.•Compliance Audit（合规审计）: An examination of an organization’s compliance with applicable laws,regulations, and internal policies.以上是与财务部门英语相关的一些常用名词及解释说明。
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财务比率英文术语解析
Accounts Payable: Sales:Accounts Payable divided by Annual Sales, measuring the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations.
Assets: Sales: Total Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.
Current Liabilities: Inventory:Current Liabilities divided by Inventory: A high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.
Current Liabilities: Net Worth:Current Liabilities divided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less security there is for creditors.
Current Ratio: Current Assets divided by Current Liabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. The ratio indicates to what extent
cash on hand and disposable assets are enough to pay off near term liabilities.
Fixed Assets: Net Worth:Fixed Assets divided by Net Worth. High ratios relative to the industry can indicate low working capital or high levels of debt.
Gross Profit: Sales: Pre-tax profits divided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This ratio can indicate the "play" in other expenses which could be adjusted to increase the Net Profit margin.
Net Profit: Sales: After tax profits divided by Annual Sales. This is the key profit ratio, indicating how much is put in the company's pocket for each $100 of sales.
Quick Ratio:Cash plus Accounts Receivable, divided by Current Liabilities, indicating liquid assets available to cover current debt. Also known as the Acid Ratio. This is a harsher version of the Current Ratio, which balances short-term liabilities against cash and liquid instruments.
Return on Assets:Net After Tax Profit divided by Total Assets, a critical indicator of profitability. Companies which use their
assets efficiently will tend to show a ratio higher than the industry norm.
Return on Net Worth:Net After Tax Profit divided by Net Worth, this is the 'final measure' of profitability to evaluate overall return. This ratio measures return relative to investment in the company. Put another way, Return on Net Worth indicates how well a company leverages the investment in it.
Return on Sales:Net After Tax Profit divided by Annual Net Sales, indicating the level of profit from each dollar of sales. This ratio can be used as a predictor of the company's ability to withstand changes in prices or market conditions.
Sales: Inventory:Annual Net Sales divided by Inventory value. This gives a picture of how quickly inventory turns over. Ratios below the industry norm suggest high levels of inventory. High ratios could indicate product levels insufficient to satisfy demand in a timely manner.
Sales: Net Working Capital:Sales divided by Net Working Capital （current assets minus current liabilities）. Ratios higher than industry norms may indicate a strain on available liquid assets, while low ratios may suggest too much liquidity.
Total Liabilities: Net Worth:Total liabilities divided by Net Worth. This ratio helps to clarify the impact of long-term debt, which can be seen by comparing this ratio with Current Liabilities: Net Worth. Creditors are concerned to the extent that total liability levels exceed Net Worth. The impact of long-term debt Turnover Ratios: Sales divided by various line items （cash, accounts receivable, accounts payable, inventory, current assets, total assets, fixed assets）. These turnover rations measure operating characteristics of firms. Higher is better for Asset line items. Lower is better for Accounts Payable Turnover. Turnover ratios create a series of operating efficiency indicators relative to sales.。