英文财务指标及计算公式汇总

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英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and con trol of its expen ses to gen erate an acce ptable rate of return.Gross margin. Gross p rofit margin or Gross Profit RateGross ProfitNet SalesORNet Sales - COGSNet SalesOp erat ing margi n, Op erat ing In come Margi n, Op erati ng p rofit margin or Retur n on sales (ROS)Operating IncomeNet SalesNote: Op erati ng in come is the differe nee betwee n op erati ng reve nues and op erat ing expen ses, but it is alsosometimes used as a synonym for EBIT and op erat ing p rofit. [10] This is true if the firm has no non-op erati ng in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net p rofit marginNet IncomeNet SalesRetur n on equity (ROE)Net Ill co meAv^erage Shareholders EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owners EquityRetur n on assets (ROA)Net Incomelot al AssetsRetur n on assets Du Pon t (ROA Du Pont)Net SalesTotal AssetsRetur n on Equity Du Pon t (ROE Du Pont) /Net Income Xet Sales I Net Sales Retur n on n et assets(RONA) Net IncomeFixed Assets + Working CapitalReturn on capi tal (ROC)Net Op erating Profit - Adjusted TaxesOwners EquityRisk adjusted return on cap ital (RAROC)Expected ReturnEconomic CapitalORExpected Rjct urnValue at. RiskRetur n on cap ital empio yed (ROCE)Net IncomeCapit al EuiployeJNote: this is somewhat similar to (ROI), which calculates Net In come per Owner's EquityCash flow return on in vestme nt (CFROI)Cash FlowMarket RecapitalksaliouEfficie ncy ratioNoii-Iiiterest. IncomeNet Interest Income + Xon-Intcrcst IncomeNet geari ng dette nette foil ds propresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.A Z Average Assets wrage Assets/ \Average EquityCurre nt ratioCurrent AssetsCurrent LiabilitiesAcid-test ratio (Quick ratio) [17]Current Assets - (Inventories + Prepayment侶)Current LiabilitiesOp erati on cash flow ratioOp erat ion Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion p eriodAccounts ReceivableAnnual Credit Sales -r 365 DaysDegree of Op erat ing Leverage (DOL)Percent Change in Net Operating IncomePcrcciit Change in SalosDSO RatioAccounts ReceivableTotal Annual Sales 365 DavsAverage p ayme nt p eriodAccounts PayableAnnual Credit Purdiases 十365 DavsAsset tur no verNet Saleslot al AssetsInven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioNet Credit SalesAx^rage Net ReceivablesInven tory con vers ion ratio365 DaysIiiveiitorv Turnover. 7 —Inven tory con vers ion p eriod/Inventorv\ ""口I ) 365 Davs\ COGS ) '■Receivables con vers ion p eriod/ Receivables\Net Sa血365 DaysPayables con vers ion p eriodP urchases厂,,,365 DaysAAccounts Pavable /Cash Con vers 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 firm's ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioTotal LiabilitiesTotal AssetsDebt to equity ratioLong-term Debt + Value of LeasesAverage Shareholders EquityLon g-term Debt to equity (LT Debt to Equity)Long-term Debt Tbtal AssetsTimes in terest-earned ratioEBITAnnual Interest ExpenseORNet IncomeAiiiiual Interest ExpeiiseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor response to owning a company's 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 PET ShareDiAridend per ShareP/E ratioMarket Priw per ShareDiluted EPSDivide nd yieldDividendCurrent Market PriceCash flow ratio or Price/cash flow ratioMarfeet Price per SharePresent Value of Ca^^li Flow p吃r SharePrice to book value ratio (P/B or PBV)Market Pnte per Share Balance Slieet Pne^e per SharePrice/sales ratioMarket Price per ShareGross SalesPEG ratioPnee p巴r EarningsAnnual EPS GrowthOther Market RatiosEV/EBITDAEnter prise ValueEBITDAEV/SalesEnter prise Value Net SalesCost/ In come ratioSector-s pecific ratiosEV/ca pacityEV/out put。

财务指标及计算公式

财务指标及计算公式英文回答：Financial Ratios and Calculation Formulas.Liquidity Ratios:Current Ratio = Current Assets / Current Liabilities.Quick Ratio (Acid-Test Ratio) = (Current Assets Inventory) / Current Liabilities.Cash Ratio = (Cash + Cash Equivalents) / Current Liabilities.Solvency Ratios:Debt-to-Equity Ratio = Total Debt / Shareholders' Equity.Debt-to-Asset Ratio = Total Debt / Total Assets.Times Interest Earned Ratio = Operating Income / Interest Expense.Profitability Ratios:Gross Profit Margin = Gross Profit / Revenue.Operating Profit Margin = Operating Income / Revenue.Net Profit Margin = Net Income / Revenue.Return on Assets (ROA) = Net Income / Total Assets.Return on Equity (ROE) = Net Income / Shareholders' Equity.Asset Turnover Ratios:Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory.Accounts Receivable Turnover Ratio = Net Credit Sales / Average Accounts Receivable.Fixed Asset Turnover Ratio = Net Sales / Average Net Fixed Assets.Financial Leverage Ratios:Debt-to-Equity Ratio (see Solvency Ratios)。

中英文财务指标

1.flowratio=currentassets/currentliabilities1.流动比率=流动资产/流动负债
1.salesgrowthrate=theyearsalesgrowth/yearsale1.销售增长率=本年销售增长额/上年销售额
1.currentassetturnover=mainbusinessincome/averagebalanceofcirculatingratio1.流动资产周转额=主营业务收入/流动资产平均余额
2.fixedassetsturnoverratio=mainbusinessincome/averagebalanceoffixedassets2.固定资产周转率=主营业务收入/固定资产平均余额
3.businessgrossinterestrate=(netincome-operatingcost)/netincomex100%3.营业毛利率=（营业收入净额-营业成本）/营业收入净额×100%
3.totalassetsturnoverratio=operatingincome/totalassetsaveragebalance3.总资产周转率=营业收入/总资产平均余额
4.salesnetinterestmargin=netprofit/salesx100%4.销售净利率=净利润/销售收入×100%
Financialanalysisindex
Aprofitability（盈利能力）
Solvency（偿债能力）
Developmentability（发展能力）
Operationalcapability（营运能力）
1.rateofreturnonห้องสมุดไป่ตู้etassets=netincome/averagenetassetsx100%1.净资产收益率=净利润/平均净资产×100%

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or Gross Profit RateOROperating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS)Note: Operating income is the difference between operating revenues andoperating 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 / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio)Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's EquityCash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment period Asset turnoverInventory turnover ratio Receivables Turnover Ratio Inventory conversion ratio Inventory conversion period Receivables conversion period Payables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - PayablesConversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio) P/E ratioDividend yieldCash flow ratio or Price/cash flow ratio Price to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratioSector-specific ratiosEV/capacityEV/output注：资料可能无法思考和涵盖全面，最好仔细浏览后下载使用，感谢您的关注！。

英文财务指标与计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or Gross Profit RateOROperating 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 profit.[10] This is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio)Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity Cash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratio Sector-specific ratiosEV/capacityEV/output。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's 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 SalesORS吐s - GOGSNet. SalesOperat ing margin, Operat ing In come Margin, 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 ng in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net profit marginNtit IncomeNet SalesReturn on equity (ROE)Net IncomeAverage SharcholdeTS EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owmeis EquityRetur n on assets (ROA)Net IncomeTot EL I AssetsReturn on assets Du Pont (ROA Du Pont)(Net Income f Net Sales \ \Retur n on Equity Du Pon t (ROE Du Pont)(Xet Income\ / Net Sales A ( Average Assets\Net Sales / \ Average Assets J \ Average Equity JRetur n on n et assets (RONA)Not IncomeFixed Assets + Working CapitaiReturn on capital (ROC)N«t Operating Profit 一Adjusted Ta^esOwners EquityRisk adjusted return on capital (RAROC)Expoctod ReturnEconomic CapitalORExpccted Ret urnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapital EmployedNote: this is somewhat similar to (ROI), which calculates Net In come per Owner's EquityCash flow return on in vestme nt (CFROI)C OB I I FlowMarket RecapitalisationEfficie ncy ratioXon-Int treat IncomeNet Interest Income + Non-Interest. IncomeNet geari ngdette nettefonds propresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre nt ratioCurrent. AssetsCurrent LiabilitiesAcid-test ratio (Quick ratio) [17]Current Assets - (Inventories + Pre payments )1Current. LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion periodAccounts R-eceivablcAnnual Credit Sales H- 365 DaysDegree of Operat ing Leverage (DOL)Percent Change in Net Operating Income| Percent Change in SalosDSO RatioAcrounts RcccivabteTotal Annual Sales -4- 365 DaysAverage payme nt periodAccounts Payabl-eAnnual Credit Purchases 子365 Davs2 IAsset tur no verNet SalesTot al AssetsInven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioXet Credit SalesAverage Net ReceivablesInven tory con vers ion ratio365 DaysIn\rntorv TumoveTdrInven tory con vers ion period(驛)___________________Receivables con vers ion period/Receivables \ _het Sales 365 DaySPayables con vers ion period{ Purges \ 65DavsAccounts Payable/Cash Con vers 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 firm's ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioTotal Liabilities Total AssetsDebt to equity ratioLong-term Debt 十Value of LeasesAverage Shareholders EquityLong-term Debt to equity (LT Debt to Equity)Long-term DebtTotal AssetsTimes in terest-earned ratio_______ EBIT________Annual Interest ExpenseORNet- IncomeAnnual Interest ExpenseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor resp onse to owning a compa ny's stock and also the cost of issu ing stock.Earnings per share (EPS) Expected Earnings Numb ET of SharesPayout ratioDividpnckiEarningsORDivide nd£EPS~Divide nd cover (the in verse of Payout Ratio)Earnings per ShareDividend per ShareP/E ratioMarket Price per ShareDiluted EPSDivide nd yieldDividendCurrent Market. PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Value of Cash Flow per ShaiePrice to book value ratio (P/B or PBV)Market Price per ShareBalance Sheet Price per SharePrice/sales ratioMarket Price per ShareGross SalesPEG ratioPrice per EarnuigsA linual EPS Growth Other Market RatiosEV/EBITDAEnterprise ValueP EBITDAEV/SalesEnterprise \'alueNet SatesCost/ In come ratioSector-specific ratiosEV/capacity EV/output。

英文财务指标及计算公式汇总之欧阳文创编

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or GrossProfit RateOROperating margin, Operating Income Margin,Operating profit margin or Return on sales (ROS) Note: Operating income is the difference between operating revenues and operating expenses, butit is also sometimes used as a synonym for EBITand operating profit.[10] This is true if the firm has no non-operating income. (Earnings beforeinterest and taxes / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio) Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), whichcalculates Net Income per Owner's EquityCash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + ReceivablesConversion Period - Payables Conversion Period Debt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratio Sector-specific ratios。

中英文财务指标

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%
asset growth rate = the net profit increased volume/ profit margin2.净资产增长率=本期净利润增加额/上期净利润
assets turnover ratio = main business income/ average balance of fixed assets2.固定资产周转率=主营业务收入/固定资产平均余额
ratio = current assets / current liabilities1.流动比率=流动资产/流动负债
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
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
3.business grossinterest rate = ( net income - operating cost ) / net income x 100%3.营业毛利率=（营业收入净额-营业成本）/营业收入净额×100%
3.cash flow ratios =generated from operating activities net cash flow / currentliabilities3.现金流量比率=经营活动产生的现金流量净额/流动负债

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or Gross Profit RateOROperating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS)Note: Operating income is the difference between operating revenues and operatingexpenses, 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 / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio)Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity Cash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratioSector-specific ratiosEV/capacityEV/output。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return., Gross profit margin or Gross Profit RateOR, Operating Income Margin, Operating profit margin or Return on sales (ROS) Note: Operating income is the difference between operating revenues andoperating expenses, but it is also sometimes used as a synonym for EBIT and operating profit. This is true if the firm has no non-operating income. ( / Sales), net margin or net profit margin(ROE)(ROI ratio or )(ROA)(ROA Du Pont)(ROE Du Pont)(RONA)(ROC)(RAROC)OR(ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity(CFROI)Liquidity ratiosratios measure the availability of cash to pay debt.ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.(DOL)ratioratioInventory conversion periodReceivables conversion periodPayables conversion periodInventory Conversion Period + Receivables Conversion Period - PayablesConversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure .(LT Debt to Equity)ORMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.(EPS)OR(the inverse of Payout Ratio)Cash flow ratio or(P/B or PBV)Other Market RatiosSector-specific ratios。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's 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 SalesORN吐S吐s - COGSNet SalesOperat ing margin, Operat ing In come Margin, 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 ng in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net profit marginNtit IncomeNet SalesReturn on equity (ROE)Net IncomeAverage ShaTeholders EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owmcis EquityRetur n on assets (ROA)Net IneoineTot" AssetsReturn on assets Du Pont (ROA Du Pont)Retur n on n et assets (RONA)Not IncomoFixed Assets + Working CapitalReturn on capital (ROC)Net Operating Profit - Adjusted TaxesOwners EquityRisk adjusted return on capital (RAROC)Expected ReturnEconomic CapitalORExpected ReturnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapital EmployedNote: this is somewhat similar to (ROI), which calculates Net In come per Owner's EquityCash flow return on in vestme nt (CFROI)Cash FlowMarket Recapitalisation.Efficie ncy ratioXon-Iiitcreyt IncomeNet Interest Income + Non-Interest IncomeNet geari ngdett e ncttcfonds proprcsLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre nt ratioCurrent. AssetsCurrent LiabilitiesAcid-test ratio (Quick ratio) [17]Curreiit Assets- (Inventories + Prepaxuients)Current. LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion period Accounts R-eceivablcAnnual Credit Sales 中365 DaysDegree of Operat ing Leverage (DOL)Percent Change in Net Operating Income | Percent Change in SalosDSO RatioAmounts ReceivableTotal Annual Sales -4- 365 DaysAverage payme nt periodAccounts PayableA nnu A 1 Credit Purchases 子365 DavsifarAsset tur no verNet. SalesIbtail AssetsInven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioXet Credit SalesAverage Net ReceirablcsInven tory con vers ion ratio365 DaysI Heritor v TurnoverInven tory con vers ion periodReceivables con vers ion periodReceivables \—一——3b5 DaysNet Sales )Payables con vers ion periodPurchasesccolintsPa\r ahle■JCash Con vers ion CycleInven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion Period Debt ratios (leveragi ng ratios)Debt ratios measure the firm's ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioToted LiabilitiesTot al Asset sDebt to equity ratioLong-term Debt 十Value of Leases Average Shareholders EquityLong-term Debt to equity (LT Debt to Equity)Long-term DebtTotal AssetsTimes in terest-earned ratio________ EBIT___________Annual Interest ExpenseORNet- IncomeAnnual Interest ExpenseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor resp onse to owning a compa ny's stock and also the cost of issu ing stock.Earnings per share (EPS)Expected EarningsNumber of SharesPayout ratiopividendfiEarningsORDividendsEPSDivide nd cover (the in verse of Payout Ratio)Earnings per ShareDividend per ShareP/E ratioMarket Price per ShareDiluted EPSDivide nd yieldDividendCurrent Market PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Value of Cash Flow per ShaiePrice to book value ratio (P/B or PBV)Market Price per Share Ealance Sheet- Price per SharePrice/sales ratioMarket per ShareGross SalesPEG ratioPrice per EarningsAnnual EPS GrowthOther Market RatiosEV/EBITDAEnterprise ValueEBITDAEV/SalesEnterprise \'alneNet SaksCost/ In come ratio Sector-specific ratiosEV/capacityEV/output。

财务分析指标(中英文)

Total Assets Fixed-Asset Turnover = 营业 Turnover = 销售收收入净额/总资产入净额/固定资产平平均额average 均净值 total assets 有形净值债务率 Debt to tangible assets ratio = 负债总额÷（股东权益-无形资产净值）息税前利润率全部资产现金回收率全部资产现金回收率=经营活动现金净流量/平均资产总额
财务分析指标
流动比率速动比率现金比率运营资本变现能力 current ratio = quick ratio = (流 cash ratio = (货币 Operating Capital 短期偿债流动资产/流动负动资产-存货）/流动资金+有价证券)÷流 = 流动资产－流动负债负债动负债债存货周转率存货周转天数应收帐款周转率应收帐款周转天数
净资产倍率 = 每股资产倍率 = 每股市市场价/每股净资产场价/每股资产值值
股价收益率/市盈率股利发放率 P/E ratio = 普通股每股市场价格÷普通股每年每股盈利
销售收入增长率销售收入增长率 Dividend = （本期销售收 payout ratio = 入 - 上期销售每股股利 / 每收入）/上期销股利润售收入 *100%
产权比率/负债权益比率利息收入倍数
Inቤተ መጻሕፍቲ ባይዱerest earned = 长期偿债 Debt Ratio = 负 Debt to Equity 息税前利润总额/利能力债总额/资产总额 Ratio = 负债总额/股息支出 = (净利润+ *100% 东权益利息费用+所得税费用)/利息费用营业利润率 Operating profit Net Profit Gross margin = （销 ratio = 营业利润/ 盈利能力 Margin on Sales 售净收入－产品成销售收入 = （净利 = 净利润/销售收本）/销售净收入润+所得税+利息费入用）/销售收入现金到期债务比现金流动负债比现金债务总额比 Cash debt ratio 现金流量 = 营业现金流量 ÷本期到期的债务现金满足投资比率 Cash for investment ratio = 近5年经财务弹性营活动现金净流投资收益量/（近5年平均资本支出+近5年存货平均增加+近 5年平均现金股利）营业增长率 Sales growth 发展能力 rate = 本期营业增长额 / 上年同期营业收入总额净利润率销售毛利率

英文财务指标及计算公式

英文财务指标及计算公式1. Profitability Ratios:- Gross Profit Margin: (Gross Profit / Net Sales) * 100- Operating Profit Margin: (Operating Profit / Net Sales) * 1002. Liquidity Ratios:- Current Ratio: Current Assets / Current Liabilities- Quick Ratio: (Current Assets - Inventory) / Current Liabilities- Cash Ratio: Cash and Cash Equivalents / CurrentLiabilities3. Solvency Ratios:- Debt-to-Equity Ratio: Total Debt / Shareholders' Equity- Debt Ratio: Total Debt / Total Assets- Equity Ratio: Shareholders' Equity / Total Assets- Interest Coverage Ratio: Earnings Before Interest and Taxes (EBIT) / Interest Expense4. Efficiency Ratios:- Inventory Turnover Ratio: Cost of Goods Sold / Average Inventory- Accounts Receivable Turnover Ratio: Net Credit Sales / Average Accounts Receivable- Accounts Payable Turnover Ratio: Total Purchases / Average Accounts Payable- Asset Turnover Ratio: Net Sales / Average Total Assetsa. Profitability Ratios:- Gross Profit Margin indicates the percentage of sales revenue that covers the cost of goods sold.- Operating Profit Margin shows the percentage of sales revenue remaining after covering all operating expenses.- Net Profit Margin measures the profitability after accounting for all expenses, including taxes.- ROA indicates the profit generated per dollar of assets invested.- ROE shows the return earned on shareholders' investment.b. Liquidity Ratios:- Quick Ratio provides a more conservative measure of liquidity by excluding inventory, which may be difficult to convert into cash quickly.c. Solvency Ratios:- Debt Ratio shows the proportion of assets financed by debt.- Equity Ratio indicates the proportion of assets financed by shareholders' equity.d. Efficiency Ratios:- Inventory Turnover Ratio measures the speed at which inventory is sold within a given period.- Accounts Receivable Turnover Ratio evaluates the effectiveness of credit sales and collection efforts.- Asset Turnover Ratio measures the efficiency of assets in generating sales revenue.。

中英文财务指标

ratio = current assets / current liabilities1.流动比率=流动资产/流动负债
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
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
earnings ratio = net operating cash flow / net income5盈利现金比率=经营现金净流量/净利润
5.interest coverage ratio= EBIT / interest expense5.利息保障倍数=息税前利润/利息费用
4.sales net interest margin = net profit / salesx 100%4.销售净利率=净利润/销售收入×100%
ratio of liabilities to assets = ห้องสมุดไป่ตู้ebt/ total assets4.资产负债率=负债总额/资产总额
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
asset growth rate = the net profit increased volume/ profit margin2.净资产增长率=本期净利润增加额/上期净利润
assets turnover ratio = main business income/ average balance of fixed assets2.固定资产周转率=主营业务收入/固定资产平均余额

(完整版)英文财务指标及计算公式汇总.docx

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptablerate of return.Gross margin, Gross profit margin or Gross Profit RateOROperating 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 itis 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 / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio)Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity Cash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratio Sector-specific ratiosEV/capacityEV/output。

英文财务指标及计算公式总结

英文财务指标及计算公式总结————————————————————————————————作者：————————————————————————————————日期：RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return.Gross margin, Gross profit margin or Gross Profit RateOROperating 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 profit.[10] This is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales)Profit margin, net margin or net profit marginReturn on equity (ROE)Return on investment (ROI ratio or Du Pont ratio)Return on assets (ROA)Return on assets Du Pont (ROA Du Pont)Return on Equity Du Pont (ROE Du Pont)Return on net assets (RONA)Return on capital (ROC)Risk adjusted return on capital (RAROC)ORReturn on capital employed (ROCE)Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity Cash flow return on investment (CFROI)Efficiency ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion Period Debt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratio Sector-specific ratiosEV/capacityEV/output。

英文财务指标及计算公式汇总

英文财务指标及计算公式汇总

财务指标及计算公式

中英文财务指标

英文财务指标及计算公式汇总

英文财务指标与计算公式汇总

英文财务指标及计算公式汇总

英文财务指标及计算公式汇总之欧阳文创编

中英文财务指标

英文财务指标及计算公式汇总

英文财务指标及计算公式汇总

英文财务指标及计算公式汇总

财务分析指标(中英文)

英文财务指标及计算公式

中英文财务指标

(完整版)英文财务指标及计算公式汇总.docx

英文财务指标及计算公式总结

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