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

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