英文财务指标及计算公式汇总.docx

英文财务指标及计算公式汇总
Ratios
Profitability ratios
Profitability ratios measure the firmfs use of its assets and control of its expenses to generate an acceptable rate of return.
Gross margin, Gross profit margin or Gross Profit Rate
Gross Profit
Net. Sales
OR
Net Saks - COGS
Net Sales
Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS)
Operating Income
Net Sales
Note: Operating income is the difference between operating revenues and operating expenses, but it is also sometimes used as a synonym for EBIT and operating This is true if the firm has no non-operating income. (Earnings before interest and taxes / Sales)
Profit margin, net margin or net profit margin
Net Income
Net Sales
Return on equity (ROE)
Net Income
Average Shareholders Equity
Return on investment (ROI ratio or Du Pont ratio)
Net Income
Average Owners Equity
Return on assets (ROA)
Net Income
Total Assets
Return on assets Du Pont (ROA Du Pont)
Net. Income
Net Sales
Net Sales
Total Assets
Return on Equity Du Pont (ROE Du Pont)
Net Income
Net Sales
Net Sales Average Assets
Average Assets
Average Equity
Return on net assets (RONA)
Net Income
Fixed Assets + Working Capital
Return on capital (ROC)
Net Operating Profit - Adjusted Taxes
Owners Equity
Risk adjusted return on capital (RAROC)
Expected Return
Economic Capital