常见财务指标中英文简写

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

IASCInternational?Accounting?Standard?Committee国际会计准则委员会CPACertificated?Public?Accountant注册会计师

WCRWorking?Capital?Requirement营运资本需求量

ROEReturn?on?Equity权益资本收益率（净资产收益率）ROICReturn?on?Investment?Capital投入资本收益率?

EPSEarning?Per?Share每股净利润（每股收益）

DPSDividend?Per?Share?每股股利

P/EPrice?-?Earning?Ratio市盈率

BVEPSBook?Value?of?Equity?Per?Share每股净资产（每股权益资本）EVAEconomic?Value?Added经济增加值（经济利润）

MVAMarket?Value?Added市场增加值

EBTEarning?Before?Tax?税前利润

EBITEarning?Before?Interest?And?Tax息税前利润

EATEarning?After?Tax税后利润

ROAReturn?on?Asset?资产收益率

DOLDegree?of?Operating?Leverage经营风险或经营杠杆程度DFLDegree?of?Financial?Leverage?财务风险或财务杠杆程度DTLDegree?of?Total?Leverage总风险或总杠杆

WACCWeighted?Average?Cost?of?Capital加权平均资本成本TSTotal?Sales销售收入?

TCTotal?Cost总成本

VC?Variable?Cost单位变动成本

TFC?Total?Fixed?Cost?总固定成本

NPVNet?Present?Value净现值

IRR?Internal?Rate?of?Return?内含报酬率

PBPPay-back?Period回收期

BEPBreak?Even?Point保本点

NWCNet?Working?Capital净营运资金

NCFNet?Cash?Flows现金净流量

DCPBPDiscounted?Cash-flow?Pay-back?Period?折现累计回收期BOPBPBailout?Pay-back?Period脱险回收期

NetPNetprofit净利润