常见财务指标中英文简写

常见财务指标中英文简

写

SANY GROUP system office room 【SANYUA16H-

常见财务指标中英文简写

GAAP ?Generally?Accepted?Accounting?Principle?公认会计准则

CEO? Chief?Executive?Office?首席执行官

IASC International?Accounting?Standard?Committee国际会计准则委员会CPA Certificated?Public?Accountant注册会计师

WCR Working?Capital?Requirement营运资本需求量

ROE Return?on?Equity权益资本收益率（净资产收益率）

ROIC Return?on?Investment?Capital投入资本收益率?

EPS Earning?Per?Share每股净利润（每股收益）

DPS Dividend?Per?Share?每股股利

P/E Price?-?Earning?Ratio市盈率

BVEPS Book?Value?of?Equity?Per?Share每股净资产（每股权益资本）EVA Economic?Value?Added经济增加值（经济利润）

MVA Market?Value?Added市场增加值

EBT Earning?Before?Tax?税前利润

EBIT Earning?Before?Interest?And?Tax息税前利润

EAT Earning?After?Tax税后利润

ROA Return?on?Asset?资产收益率

DOL Degree?of?Operating?Leverage经营风险或经营杠杆程度

DFL Degree?of?Financial?Leverage?财务风险或财务杠杆程度

DTL Degree?of?Total?Leverage总风险或总杠杆

WACC Weighted?Average?Cost?of?Capital加权平均资本成本

TS Total?Sales销售收入?

TC Total?Cost总成本

VC? Variable?Cost单位变动成本

TFC ?Total?Fixed?Cost?总固定成本

NPV Net?Present?Value净现值

IRR ?Internal?Rate?of?Return?内含报酬率

PBP Pay-back?Period回收期

BEP Break?Even?Point保本点

NWC Net?Working?Capital净营运资金

NCF Net?Cash?Flows现金净流量

DCPBP Discounted?Cash-flow?Pay-back?Period?折现累计回收期BOPBP Bailout?Pay-back?Period脱险回收期

Net P Net profit 净利润