英文财务指标及计算公式汇总.docx

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Profitabilityratios
Profitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptable
rateofreturn.
Grossmargin,GrossprofitmarginorGrossProfitRate
OR
Operatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)
Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)
Profitmargin,netmarginornetprofitmargin
Returnonequity(ROE)
Returnoninvestment(ROIratioorDuPontratio)
Returnonassets(ROA)
ReturnonassetsDuPont(ROADuPont)
ReturnonEquityDuPont(ROEDuPont)
Returnonnetassets(RONA)
Returnoncapital(ROC)
Riskadjustedreturnoncapital(RAROC)
OR
Returnoncapitalemployed(ROCE)
Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)
Efficiencyratio
Netgearing
Liquidityratios
Liquidityratiosmeasuretheavailabilityofcashtopaydebt.
Currentratio
Acid-testratio(Quickratio)[17]
Operationcashflowratio
Activityratios
Activityratiosmeasuretheeffectivenessofthefirmsuseofresources.
Averagecollectionperiod
DegreeofOperatingLeverage(DOL)
DSORatio
Averagepaymentperiod
Assetturnover
Inventoryturnoverratio
ReceivablesTurnoverRatio
Inventoryconversionratio
Inventoryconversionperiod
Receivablesconversionperiod
Payablesconversionperiod
CashConversionCycle
InventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriod
Debtratios(leveragingratios)
Debtratiosmeasurethefirm'sabilitytorepaylong-.
Debtratio
Debttoequityratio
Long-termDebttoequity(LTDebttoEquity)
Timesinterest-earnedratio
OR
Debtservicecoverageratio
Marketratios
Marketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.
Earningspershare(EPS)
Payoutratio
OR
Dividendcover(theinverseofPayoutRatio)
P/Eratio
Dividendyield
CashflowratioorPrice/cashflowratio
Pricetobookvalueratio(P/BorPBV)
Price/salesratio
PEGratio
OtherMarketRatios
EV/EBITDA
EV/Sales
Cost/Incomeratio
Sector-specificratios
EV/capacityEV/output