英文財務(wù)指標(biāo)及計算公式匯總

1、精選優(yōu)質(zhì)文檔-傾情為你奉上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: Ope

2、rating income is the difference between operating revenues and operating 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) (R

3、OE Du Pont) (RONA) (ROC) (RAROC) OR (ROCE) Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity (CFROI) Liquidity ratios ratios measure the availability of cash to pay debt. ratio Activity ratiosActivity ratios measure the effectiveness of the firms use of reso

4、urces. (DOL) ratio ratio Inventory conversion period Receivables conversion period Payables conversion period Inventory 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 . (LT Debt to Equity) OR Market 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