英文財務(wù)指標及計算公式匯總

1、RatiosProfitability ratiosProfitability ratios measure the firms 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 RateGross ProfitNet SalesORNet Sales - COGSNet SalesOperat ing margin, Operat ing In come Margi

2、n, Operat ing profit margin or Retur n on sales (ROS)Operating IncomeNet SalesNote: 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 n

3、g in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net profit marginNet IncomeNet SalesReturn on equity (ROE)Net IncomeAwrage Shareholders EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owners EquityRetur n on assets (ROA)Net IncomeTota

4、l AssetsReturn on assets Du Pont (ROA Du Pont)(Net Income(Net Sales I Net Sales )Tot al Assets/Retur n on Equity Du Pon t (ROE Du Pont)8Net IncomeNet SalesNet SalesAverage AssetsAverage AssetsAverage EquityRetur n on n et assets (RONA)Net IncomeFixed Assets + Working CapitalReturn on capital (ROC)Ne

5、t Operating Profit - Adjusted TaxesOwners EquityRisk adjusted return on capital (RAROC)Expected ReturnEconomic CapitalORExpected ReturnValue at RiskRetur n on capital employed (ROCE)Net IncomeCapit al EmployedNote: this is somewhat similar to (ROI), which calculates Net In come per Owners EquityCash

6、 flow return on investment (CFROI) Cash FlowMarket Recapitaliisat ionEfficie ncy ratioNon-Interest IncomeNet Interest Income + Non-Interest IncomeNet geari ngdette nettefoil ds propresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Curre nt ratioCurrent AssetsCurrent Li

7、abilitiesAcid-test ratio (Quick ratio) 17Current Assets - (Inventories + Prepments)Current LiabilitiesOperation cash flow ratioOperation Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion periodAccounts ReceivableAnnual Cre

8、dit Sales -F 365 DaysDegree of Operat ing Leverage (DOL)Percent Change in Net Operating Income Percent Change hi SalesDSO RatioAccounts ReceirableTotal Annual Sales -r 365 Davs - - - - - -Average payme nt periodAccounts PayableAnnual Crtlit Purcliaes 子 365 DaysAsset tur no verNet SalesTot al AssetsI

9、nven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioNet. Credit. SalesArage Net ReceivablesInven tory con vers ion ratio365 DaysInvcntorv TurnoverB.Inven tory con vers ion period /InveiitoryX門嚴尸 小(ogT)365 DaysReceivables con vers ion periodPayables con vers ion periodCash Con v

10、ers ion CycleInven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion PeriodDebt ratios (leveragi ng ratios)Debt ratios measure the firms ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioTotal LiabilitiesTotal AssetsDebt to equity ra

11、tioLong-term Debt + ralue of LeasesAverage Sliarcliolclcrs EquityLong-term Debt to equity (LT Debt to Equity)Longterm DebtTotal AssetsTimes in terest-earned ratioEBITAnimal Interest ExpenseORNet IncomeAnimal Interest ExpenseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket rati

12、osMarket ratios measure in vestor resp onse to owning a compa nys stock and also the cost of issu ing stock.Earnings per share (EPS)Expected EarningsNumber of SharesPayout ratioDividendsEarningsORDividendsEPSDivide nd cover (the in verse of Payout Ratio)Earnings per Share Dividend per ShareP/E ratio

13、Market Price per ShareDiluted EPSDivide nd yieldDividendCurrent Market PriceCash flow ratio or Price/cash flow ratioMarket Price per SharePresent Value of Cash Flow per SharePrice to book value ratio (P/B or PBV)Market Price per Share Balance Sheet. Price per SharePrice/sales ratioMarket Price per S

14、hareGross SalesPEG ratioPrice per EarningsAnnual EPS Growt hOther Market RatiosEV/EBITDAEnterprise ValueEBITDAZEV/SalesEnterprise ValueNet SalesCost/ In come ratioSector-specific ratiosEV/capacityEV/output物業(yè)安保培訓(xùn)方案為規(guī)范保安工作，使保安工作系統(tǒng)化 /規(guī)范化，最終使保安具備滿足工作需要的知識和技能，特制定本教學(xué)教材大綱。一、課程設(shè)置及內(nèi)容全部課程分為專業(yè)理論知識和技能訓(xùn)練兩大科目。其中專

15、業(yè)理論知識內(nèi)容包括：保安理論知識、消防業(yè)務(wù)知識了氐、職業(yè)道德、法律常識、保安禮儀、救護知識。作技能訓(xùn)練內(nèi)容包括：崗位操作指引、勤務(wù)技能、消防技能、軍事技能。二培訓(xùn)的及要求培訓(xùn)目的1）保安人員培訓(xùn)應(yīng)以保安理論知識、消防知識、法律常識教學(xué)為主，在教學(xué)過程中，應(yīng)要求學(xué)員全面熟知保安理論知識及消防專業(yè)知識，在工作中的操作與運用，并基本掌握現(xiàn)場保護及處理知識2）職業(yè)道德課程的教學(xué)應(yīng)根據(jù)不同的崗位元而予以不同的內(nèi)容，使保安在各自不同的工作崗位上都能養(yǎng)成具有本職業(yè)特點的良好職業(yè)道德和行為規(guī)范）法律常識教學(xué)是理論課的主要內(nèi)容之一，要求所有保安都應(yīng)熟知國家有關(guān)法律、法規(guī)，成為懂法、知法、守法的公民，運用法律這一有力武器與違法犯罪分子作斗爭。工作入口門衛(wèi)守護，定點守衛(wèi)及區(qū)域巡邏為主要內(nèi)容，在日常管理和發(fā)生突發(fā)事件時能夠運用所學(xué)的技能保護公司財產(chǎn)以及自身安全。2、培訓(xùn)要求1）保安理論培訓(xùn)通過培訓(xùn)使保安熟知保安工作性質(zhì)、地位、任務(wù)