英文财务指标及计算公式汇总

Ratios

Profitability ratios

Profitability 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 Rate

Gross Profit

Net Sales

OR

S吐s - GOGS

Net. Sales

Operat ing margin, Operat ing In come Margin, Operat ing profit margin or Retur n on sales (ROS)

Operating Income

Net Sales

Note: 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 margin

Ntit Income

Net Sales

Return on equity (ROE)

Net Income

Average SharcholdeTS Equity

Retur n on in vestme nt (ROI ratio or Du Pont ratio)

Net Income

Average Owmeis Equity

Retur n on assets (ROA)

Net Income

Tot EL I Assets

Return 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 J

Retur n on n et assets (RONA)

Not Income

Fixed Assets + Working Capitai

Return on capital (ROC)

N«t Operating Profit 一Adjusted Ta^es

Owners Equity

Risk adjusted return on capital (RAROC)

Expoctod Return

Economic Capital

OR

Expccted Ret urn

Value at Risk

Retur n on capital employed (ROCE)

Net Income

Capital Employed

Note: this is somewhat similar to (ROI), which calculates Net In come per Owner's Equity

Cash flow return on in vestme nt (CFROI)

C OB I I Flow

Market Recapitalisation

Efficie ncy ratio

Xon-Int treat Income

Net Interest Income + Non-Interest. Income

Net geari ng

dette nette

fonds propres

Liquidity ratios

Liquidity ratios measure the availability of cash to pay debt.

Curre nt ratio

Current. Assets

Current Liabilities

Acid-test ratio (Quick ratio) [17]

Current Assets - (Inventories + Pre payments )1

Current. Liabilities

Operation cash flow ratio

Operation Cash Flow

Total Debts

Activity ratios

Activity ratios measure the effective ness of the firms use of resources.

Average collect ion period

Accounts R-eceivablc

Annual Credit Sales H- 365 Days

Degree of Operat ing Leverage (DOL)

Percent Change in Net Operating Income

| Percent Change in Salos

DSO Ratio

Acrounts Rcccivabte

Total Annual Sales -4- 365 Days

Average payme nt period

Accounts Payabl-e

Annual Credit Purchases 子365 Davs

2 I

Asset tur no ver

Net Sales

Tot al Assets