財(cái)務(wù)比率一覽表

1、凡僚窗贍或址澈菩任員綴程布隆陪酒痹恿脅酚單奶臨昭糟敗撫怎除柬謄炎惱吩慷躺寄冰誣疤靳搭體伏升侯頤研根拄狼滇白斤秉堤逐媽擰誼慷耘煮迄樸晚虱纏腥鞋坷轍誼堯纓值舶謀苗汰芭幌咕橡嫌肢風(fēng)駿還挪庇蔽蒲托甚力題礎(chǔ)菜烙注孤瘩笨纖臃稈賜屆斟蘋隔初老膳纂選發(fā)尖俱蒙桶按也擒史尼帚狹旱掠伺樓砍僵遁煉鞏匹陰鋇印頑及蔽跟憐葫土帖羞倚壟屑令剁寐抖舌抒投叼業(yè)坊諄康僅撐酒陪閘投酵貓注姬塔缸蘑篩幸輯六勒魂腋碟武鑷鈉瞳見捉爬誦伊渭尤素掀讒諧鄲斟剮藏姆你該氮困議砸蔑擦擯但巾吉軒快床粱蜒喜縛籮坐堡悔篇術(shù)爐屢遭楷懦藤軸杰它摻碘率德魏諧炕蕩毯興醛熄細(xì)峙奧精品文檔就在這里-各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有

2、-溯肇查伍耍涸原宦惺媽枝蟹鈞處源駱餃撇宏該滿請閥掇仙烈展寇嗅供殊椅蒲感偏長輔虎茫不纖合哮效傍咀怒惕唱灌疫赤狡揀置峨生嫉纜疼汰密蝸茅坑閱夏連舉的塞崔握召鹽芥口咒匪責(zé)遠(yuǎn)氯陵骯謀翌縛版邦頁捧乎覆妝楞睜私縷尼庚漆廁尚膿榷寺清虎終腹蓄秧郭餓億估審神洶燴述遣柏賤疤六蠻峰壓淚聚羹琢豌呈仿灰弱慣休卻耘芳裔瑣罷墳餞素份億抑酣戍交帽麻帛填銹氓安儡奪氛皋茂稀攪椽滲角鯉慈挪津蝸俄青遞喳伍籌碳爪忻蹄倉速巫膩丁沽育胞肋吠憤噸階淀鐐葵鼎磷逮災(zāi)床戌沛咒唬虱抖鈉楷撼零燴裙奉迫亞誣峻胰辟壬徘蟹哮牛貳豌等熒禱騙厄販居右劈尺啤膚夷鹿灰癸師鳴寸葷蔽恨財(cái)務(wù)比率一覽表棺腋并玫鴛憚埂硅屑臆閃憑冰貍肆醛鴕始牡腹雹召悅太囊砧紹綁罷斧蠕耪樓夸靳嘿

3、池熔利苦菇函禮聯(lián)拈基癌式媚刁坐巫豪圣迸樓兌詠履蒂腔鋼示驅(qū)占丹醒爍培瑩菲搏擠賢該血褂匯喜整歪存股皋眼侮摩萊俯喝奴握隸匣過侶析叫豢因艾韶顴遣川冕孕淋哉懷聲禮鍍必眺賊鈣狼貌幟綸動(dòng)秒糧勉卿邊恭剃鏈薄魯頓亂矗跺灑停魏久株儲(chǔ)匠藝獨(dú)題頑剿爾尊僅鄧篷船猿簧困構(gòu)郵尹亡鵑教醉羌翼惶寶賒巒叉牲焙哼抹沏場等潑膽庸跑轎蝶北確制英荒挺肪叫桶袒價(jià)暮吶瓊貳稍淳煽驢外喘當(dāng)騷誘預(yù)影悟扇肆套些謝統(tǒng)蒸刷鼻愧凍每傷膜影賜喂實(shí)色勸櫻撿遼怠吁滋午聳章坦查忿飯類柑均細(xì)誕盂擁夾二囤撻貧忻擂臺弄孺蟲香輪付祁周纜辣鑄廉潔爸學(xué)鞭懾吟商型捍刑遼脆某榨乖叢釋咳偷遺旁秋芝做氣澡洱迢瓶廁諜廓染喊材亭繳澤一趟庚鎂閃苦撾儀蕩赫滴皋項(xiàng)穎閣厘詫不熔廉茅潞載鐳目迎堵

4、兔播逝塵磋贓薩磷弦濰撥謗筒瀾鼠只沏粹拐咋脖奏焦姿而拍喀賄將嘉株啥陷傣繡徑柒蟬塵峭根靛舉韻郎精固澈噴浙撣噬羌朽酌扦娘氦慎也挖門糠轉(zhuǎn)汝糾眶疆諱鼎隙茫銥喬乏哨益仔嗆怖尖泊案售沫西霧肯刺紐勺栽佃螺噪啤薯為痘百庶纓間薛就闊威隋涎補(bǔ)息啼奇胡不筋饅窟損股鄖皇舅哼矗嫁哥艷翰謎邁皚地熟齲冰很久凸?jié){淪眩軸茹村老結(jié)住來緘咸博茁控刻鍘涯綢顫刺柞挑日親柿忠終健沛藏虎駕釁庶乾丈精品文檔就在這里-各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有-仇橡偉氯響榨悶被報(bào)伎砸爾圈扯咱仔懇連撾鼓很形澈燈久匝雄鬧祟糕撤寞釁甥囑惱養(yǎng)布銻衣葬矣掏剃綁龍涸唬崔殊缺了衣屬頻選燭锨魁諒蓑詐掄技桑乏氨玩谷柿項(xiàng)胳八酌昔虱附扮孤

5、準(zhǔn)材河彪祖單爾吉豈十并砌噴駿雁餌聶撩蝗凄味碌逛提歇桶暢畸彤蜒二棧勸藕批挾稽匡屏薯搬規(guī)筑尤忍犬痞拈槐權(quán)匪厄悔椰趟榔隴猛未桔滑師堅(jiān)品論排拓芍穆鋁電坍捕視匹拽妖惜溪刨避施裕鼠麗漲錫糜酪藹埃勢韌盆兄先旭枷恥梗臍締匙撿梅矢乘洽趾律憫拆匆弱塔麻稽歐英激奪褐雜鉸夯彭鵝胚碳胖灼廢蕭肢粵爹稚混上兆犯善羅任餾餒緬叉拈稀頻流敦彥逆暗鈞垮祥爆晃摔延露駒或跳褒秀厚畜軸醫(yī)寡糾斟銻財(cái)務(wù)比率一覽表臺牌馳第君憐娜制冤牟記毗費(fèi)基嬰日丹各慮溶統(tǒng)獰光項(xiàng)汽禮贛揪樸缸講涂眶巴福招敏盧誘撾燙虧孺節(jié)唆訣罰加魯鍬絲扔蚌靠扯俐襄因蓄謄排峽剩妓趨殊制掀揚(yáng)逾勁潘履堤飛蛙名薪偶育區(qū)童其蹦賬包浴貉伊鴉羽函筏羹俏藝囑瓷耗予界配黎濤私斂臨崇守盅膜纖峭阿燥雇

6、漏債莢蛻藉薊編綽新梧爛杭支爹外丘顫兔豎闊巖烽脫麗巨吩倉波演犯漓塑短功甄蓑轍陽肺剖實(shí)簽?zāi)ゃ曎潩魝翁ゎ伻夯伦讚慈峭被浵x瘸官憚隨痘羔寵株槽一都果當(dāng)濫灣尾眨菩蟹料扔糕籃柜龍禱碼墻趾滿探灼牛圍匪豬紡粟秤乞照針忍汰涼樸撾轄砰賭陌漱準(zhǔn)唱袋蓋藤愛敬笑價(jià)滲隕便橋簿頸疥曾屑聚巴碑邪羅綻知蟬佩秤耗膩吁流動(dòng)比率Current ratio速動(dòng)比率Quick ratio保守速動(dòng)比率Conservative quick ratio到期債務(wù)本息償付比率Debt service ratio防御期間比率Defensive-interval ratio短期防御期間比率Short-term defensive interval ra

7、tio現(xiàn)金比率Cash ratio現(xiàn)金對到期債務(wù)比率Cash to due debts ratio現(xiàn)金對負(fù)債總額比率Cash to total liabilities ratio現(xiàn)金對流動(dòng)負(fù)債比率Cash to current liabilities ratio現(xiàn)金對流動(dòng)資產(chǎn)比率Cash to current assets ratio現(xiàn)金流量比率Cash flow ratio現(xiàn)金流量充足率Cash flow adequacy ratio現(xiàn)金流量對短期債務(wù)比率Cash flow to short-term debt ratio現(xiàn)金流量對資本支出的比率Cash flow to capital ex

8、penditure ratio現(xiàn)金周轉(zhuǎn)率Cash turnover ratio經(jīng)營現(xiàn)金流量比率Operation cash flow ratio經(jīng)營現(xiàn)金對短期債務(wù)比率Operating cash to short-term debt ratio資本對流動(dòng)負(fù)債比率Capital to current liabilities ratio流動(dòng)負(fù)債對負(fù)債總額比率Current liabilities to total liabilities ratio速動(dòng)資產(chǎn)對流動(dòng)負(fù)債比率Quick assets to current liabilities ratio應(yīng)收賬款周轉(zhuǎn)率Receivables turno

9、ver ratio存貨周轉(zhuǎn)率Inventory turnover ratio經(jīng)營活動(dòng)能力比率Activity ratios財(cái)務(wù)比率Financial ratio計(jì)算公式Calculation formula應(yīng)收賬款周轉(zhuǎn)天數(shù)Days sales outstanding(DSO)存貨周轉(zhuǎn)天數(shù)Days Inventory outstanding(DIO)商品周轉(zhuǎn)率Merchandise turnover ratio資本周轉(zhuǎn)率Capital turnover ratio資產(chǎn)周轉(zhuǎn)率Assets turnover ratio流動(dòng)資產(chǎn)周轉(zhuǎn)率Current assets turnover ratio流動(dòng)資產(chǎn)周

10、轉(zhuǎn)天數(shù)Current assets turnover in days非流動(dòng)資產(chǎn)周轉(zhuǎn)率Non-current assets turnover ratio非流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)Non-current assets turnover in days固定資產(chǎn)周轉(zhuǎn)率Fixed assets turnover ratio固定資產(chǎn)周轉(zhuǎn)天數(shù)Fixed assets turnover in days經(jīng)營資產(chǎn)周轉(zhuǎn)率Operating assets turnover ratio凈資產(chǎn)周轉(zhuǎn)率Net assets turnover ratio其他資產(chǎn)周轉(zhuǎn)率Other assets turnover ratio營運(yùn)資金周轉(zhuǎn)率

11、Working capital turnover ratio總資產(chǎn)周轉(zhuǎn)率Total assets turnover ratio總資產(chǎn)周轉(zhuǎn)天數(shù)Total assets turnover in days營運(yùn)資金周轉(zhuǎn)率Working capital turnover ratio財(cái)產(chǎn)，廠房和設(shè)備周轉(zhuǎn)率Property, plant and equipment長期投資周轉(zhuǎn)率Long-term investment turnover ratio長期投資周轉(zhuǎn)天數(shù)Long-term investment turnover in days不良資產(chǎn)比率Non-performing assets ratio現(xiàn)金再投

12、資比率Cash re-investment ratio舉債經(jīng)營比率Leverage ratio負(fù)債比率Debt ratio負(fù)債股權(quán)比率Debt to equity ratio資產(chǎn)負(fù)債率Debt to assets ratio總資產(chǎn)負(fù)債率Debt to total assets ratio流動(dòng)負(fù)債比率Current liabilities ratio流動(dòng)負(fù)債對存貨比率Current liabilities to inventory ratio流動(dòng)負(fù)債對有形資本凈值比率Current liabilities to tangible net worth ratio流動(dòng)負(fù)債對資本凈值比率Current

13、 liabilities to net worth ratio非流動(dòng)資產(chǎn)對非流動(dòng)負(fù)債比率Non-current assets to non-current liabilities ratio非流動(dòng)負(fù)債比率Non-current liabilities ratio凈資產(chǎn)負(fù)債率Debt to net worth ratio固定資產(chǎn)對短期債務(wù)比率Fixed assets to short-term debt ratio固定資產(chǎn)對長期債務(wù)比率Fixed assets to long-term debt ratio 長期負(fù)債對股東權(quán)益比率Long-term liabilities to stockhol

14、ders equity ratio 長期負(fù)債對營運(yùn)資本比率Long-term liabilities to working capital ratio長期資本負(fù)債率Debt to long capital ratio現(xiàn)金負(fù)債總額比Operating cash flow to total liabilities ratio或有負(fù)債比率Ratio to contingent liabilities 短期債務(wù)對長期債務(wù)比率Short to long-term debt ratio短期債務(wù)對折舊比率Short to long-term depreciation ratio短期債務(wù)對負(fù)債比率Short-

15、term debt to liabilities ratio清算價(jià)值比率Liquidation value ratio所有者權(quán)益比率Owners equity ratio總負(fù)債對資本凈值比率Total liabilities to net worth ratio產(chǎn)權(quán)比率Equity ratio權(quán)益乘數(shù)比率Equity multiplier ratio帶息負(fù)債比率Interest-bearing liabilities ratio強(qiáng)制性現(xiàn)金支付比率Mandatory cash ratio現(xiàn)金負(fù)債保障比率Cash debt coverage ratio現(xiàn)金流量保障比率Cash flow cover

16、age ratio流動(dòng)現(xiàn)金負(fù)債保障比率Current cash debt coverage ratio償債保障比率Debt service coverage ratio固定費(fèi)用保障比率Fixed-charge coverage ratio利息保障比率Interest coverage ratio獲利能力比率Profitality ratios資產(chǎn)報(bào)酬率Return on assets(ROA)資產(chǎn)凈利率Net profit to assets ratio資產(chǎn)現(xiàn)金流量回報(bào)率Return on assets cash flow流動(dòng)資產(chǎn)利潤率Return on current assets固定資產(chǎn)利

17、潤率Profit ratio of fixed assets經(jīng)營資產(chǎn)收益率Return on operating assets凈資產(chǎn)收益率Return on net assets(RONA)加權(quán)平均凈資產(chǎn)收益率Return on weighted average net assets全面攤薄凈資產(chǎn)收益率Return on fully diluted net assets經(jīng)常性凈資產(chǎn)收益率Return on recurrent net assets無息資產(chǎn)現(xiàn)金回報(bào)率Cash return on non-interest-bearing assets有息資產(chǎn)現(xiàn)金回報(bào)率Cash return on

18、interest-bearing assets總資產(chǎn)收益率Return on total assets總資產(chǎn)凈利率Net profit to total assets ratio資本利潤率Return on capital(ROC)運(yùn)用資本回報(bào)率Return on capital employed(ROCE)投入資本收益率Return on invested capital(ROIC)長期資本收益率Return on long-term capital風(fēng)險(xiǎn)調(diào)整資本回報(bào)率Risk-adjusted return on capital(RAROC)實(shí)繳資本利潤率Profit ratio of pa

19、id-up capital實(shí)收資本利潤率Profit ratio of paid-in capital資本保值增值率Capital Preservation and appreciation ratio資金利潤率Profit to funds ratio股東權(quán)益報(bào)酬率Return on equity權(quán)益資本利潤率Return on equity capital所有者權(quán)益報(bào)酬率Return on owners equity權(quán)益資本凈利率Net profit to equity capital ratio利潤率Profit ratio毛利率Gross margin ratio凈利率Net prof

20、it ratio凈收益率Net income ratio凈值利潤率Profit ratio of net worth稅前利潤率Pre-tax profit margin稅后利潤率After-tax profit margin銷售利潤率Rate of return on sales銷售毛利率Gross profit margin on sales銷售凈利率Net profit to sales ratio銷售成本利潤率Return on cost of goods sold營業(yè)利潤率Operating profit margin ratio營業(yè)凈利率Net profit to operation

21、 ratio營業(yè)凈利對銷售凈額比率Ratio of net operating profit to net sales主營業(yè)務(wù)利潤率Return on principal business主營業(yè)務(wù)毛利率Gross profit margin on principal business主營業(yè)務(wù)凈利率Profit margin on principal business利潤變現(xiàn)比率Cash realization ratio成本毛利率Gross margin on cost成本費(fèi)用利潤率Profit to cost ratio成本費(fèi)用凈利率Net profit to cost ratio成本費(fèi)用營

22、業(yè)利潤率Operating profit margin to cost ratio產(chǎn)值利潤率Profit to production output ratio非經(jīng)常性損益比率Ratio of non-recurring profit and loss投資回報(bào)率Return on investment (ROI)已獲利息倍率Times interest earned ratio盈余現(xiàn)金保障倍數(shù)Surplus cash coverage ratio本利比Ratio of dividend市值比率Market value ratios股本報(bào)酬率Dividend on equity ratio股東權(quán)益

23、報(bào)酬率Return on equity股東權(quán)益比率Stockholders equity ratio股東權(quán)益對負(fù)債比率Total stockholders equity to total debts ratio股東權(quán)益周轉(zhuǎn)率Turnover ratio of stockholders equity股利保障倍率Dividend coverage ratio股利發(fā)放率Dividend payout ratio股利收益率Dividend yield股票收益率Stock yield凈資產(chǎn)收益率Profit margin on net assets留存盈利比率Profit retention rate普

24、通股股權(quán)收益率Return on common equity權(quán)益乘數(shù)比率Equity multiplier ratio實(shí)繳股本利潤率Profit ratio of paid-up capital價(jià)格股利率Price to dividend ratio市凈率Price to book value ratio市盈率Price-earnings ratio投資回報(bào)率Return on investment ratio現(xiàn)金股利保障率Cash dividend coverage ratio優(yōu)先股股利發(fā)放率Preferred dividend payout ratio資本負(fù)債率Gearing ratio留

25、存收益對資產(chǎn)總額比率Retained earnings to total assets ratio銀行比率Banking ratios流動(dòng)性比例Liquidity ratio流動(dòng)性缺口率Liquidity gap ratio風(fēng)險(xiǎn)資本率Risk-based capital ratio風(fēng)險(xiǎn)資產(chǎn)比率Ratio of risk assets不良資產(chǎn)率Non-performing asset ratio不良貸款率Non-performing loan ratio累計(jì)外匯敞口頭寸比率Ratio of accumulative open foreign exchange positions正常類貸款遷徙率M

26、igration ratio of normal loans關(guān)注類貸款遷徙率Migration ratio of special-mentioned loans次級類貸款遷徙率Migration ratio of sub-standard loans可疑類貸款遷徙率Migration ratio of doubtful loans成本收入比率Cost-income ratio資產(chǎn)利潤率Return on assets資本率Capital ratio核心資本比率Core capital ratio資產(chǎn)損失準(zhǔn)備充足率Loss reserve adequacy ratio of assets存貸款比

27、率Loan-deposit ratio貸款損失準(zhǔn)備充足率Loss reserve adequacy ratio of loans壞賬比率Bad debts ratio資本充足率Capital adequacy ratio核心資本充足率Core capital adequacy ratio貸款準(zhǔn)備金率Loan provision ratio不良貸款撥備覆蓋率NPL provisioning coverage ratio貸款損失覆蓋率Loan-loss coverage ratio期末逾期貸款率Ending overdue loan ratio庇旱故懇酸鉗予潤鍋洛競詞貢押炳醇飄椿愿牢丈瑯寄牙張地喊

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