英文財務(wù)指標(biāo)及計算公式匯總

RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.\o"Grossmargin"Grossmargin,GrossprofitmarginorGrossProfitRateOR\o"Operatingmargin"Operatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(\o"Earningsbeforeinterestandtaxes"Earningsbeforeinterestandtaxes/Sales)\o"Profitmargin"Profitmargin,netmarginornetprofitmargin\o"Returnonequity"Returnonequity(ROE)\o"Returnoninvestment"Returnoninvestment(ROIratioor\o"DuPontratio(pagedoesnotexist)"DuPontratio)\o"Returnonassets"Returnonassets(ROA)\o"ReturnonassetsDuPont"ReturnonassetsDuPont(ROADuPont)\o"ReturnonEquityDuPont(pagedoesnotexist)"ReturnonEquityDuPont(ROEDuPont)\o"Returnonnetassets"Returnonnetassets(RONA)\o"Returnoncapital"Returnoncapital(ROC)\o"Riskadjustedreturnoncapital"Riskadjustedreturnoncapital(RAROC)OR\o"Returnoncapitalemployed"Returnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquity\o"Cashflowreturnoninvestment"Cashflowreturnoninvestment(CFROI)\o"Efficiencyratio"Efficiencyratio\o"Netgearing(pagedoesnotexist)"NetgearingLiquidityratios\o"Accountingliquidity"Liquidityratiosmeasuretheavailabilityofcashtopaydebt.\o"Currentratio"Currentratio\o"Quickratio"Acid-testratio(Quickratio)[17]\o"Operatingcashflow"OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.\o"Debtorcollectionperiod"Averagecollectionperiod\o"DegreeofOperatingLeverage(pagedoesnotexist)"DegreeofOperatingLeverage(DOL)\o"DSORatio"DSORatio\o"Averagepaymentperiod(pagedoesnotexist)"Averagepaymentperiod\o"Assetturnover"Assetturnover\o"Inventoryturnover"Inventoryturnoverratio\o"ReceivablesTurnoverRatio"ReceivablesTurnoverRatio\o"Inventoryconversion(pagedoesnotexist)"InventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiod\o"Cashconversioncycle"CashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasure\o"Leverage(finance)"financialleverage.\o"Debtratio"Debtratio\o"Debttoequityratio"Debttoequityratio\o"Long-termDebttoequity(pagedoesnotexist)"Long-termDebttoequity(LTDebttoEquity)\o"Timesinterest-earnedratio"Timesinterest-earnedratioOR\o"Debtservicecoverageratio"DebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.\o"Earningspershare"Earningspershare(EPS)\o"Payoutratio"PayoutratioOR\o"Dividendcover"Dividendcover(theinverseofPayoutRatio)\o"PEratio"P/Eratio\o"Dividendyield"DividendyieldCashflowratioor\o"Price/cashflowratio"Price/cashflowratio\o"P/Bratio"Pricetobookvalueratio(P/BorPBV)\o"Price/salesratio"Price/salesratio\o"PEGratio"PEGratioOtherMarketRatios\o"EV/EBITDA"EV/EBITDA\o"EV/Sales"EV/Sales\o"Cost/Incomeratio(pagedoesnotexist)"Cost/IncomeratioSector-specificratios\o"EV/capacity(pagedoesnotexist)"EV/capacity\o"EV/output(pagedoesnotexist)"EV/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