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.docx

《英文财务指标及计算公式汇总.docx》由会员分享，可在线阅读，更多相关《英文财务指标及计算公式汇总.docx（7页珍藏版）》请在冰豆网上搜索。

英文财务指标及计算公式汇总

Ratios

Profitabilityratios

Profitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.

Grossmargin.GrossprofitmarginorGrossProfitRate

GrossProfit

NetSales

OR

N吐S吐s-COGS

NetSales

Operatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales（ROS）

OperatingIncome

NetSales

Note:

Operatingincomeisthediffereneebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.（Earningsbeforeinterestandtaxes/Sales）

Profitmargin,netmarginornetprofitmargin

NtitIncome

NetSales

Returnonequity（ROE）

NetIncome

AverageShaTeholdersEquity

Returnoninvestment（ROIratioorDuPontratio）

NetIncome

AverageOwmcisEquity

Returnonassets（ROA）

NetIneoine

Tot"Assets

ReturnonassetsDuPont（ROADuPont）

/NetIncome\j

（NetSales\

\NetSales）〔

TotalAssetsJ

ReturnonEquityDuPont（ROEDuPont）

fXetIncome^

（NetSales、

fAverageAssets\

\NetSales丿

\AA^rageAssets/

（Ave皿竽Equity/

Returnonnetassets（RONA）

NotIncomo

FixedAssets+WorkingCapital

Returnoncapital（ROC）

NetOperatingProfit-AdjustedTaxes

OwnersEquity

Riskadjustedreturnoncapital（RAROC）

ExpectedReturn

EconomicCapital

OR

ExpectedReturn

ValueatRisk

Returnoncapitalemployed（ROCE）

NetIncome

CapitalEmployed

Note:

thisissomewhatsimilarto（ROI）,whichcalculatesNetIncomeperOwner'sEquity

Cashflowreturnoninvestment（CFROI）

CashFlow

MarketRecapitalisation.

Efficiencyratio

Xon-IiitcreytIncome

NetInterestIncome+Non-InterestIncome

Netgearing

dettencttc

fondsproprcs

Liquidityratios

Liquidityratiosmeasuretheavailabilityofcashtopaydebt.

Currentratio

Current.Assets

CurrentLiabilities

Acid-testratio（Quickratio）[17]

CurreiitAssets-（Inventories+Prepaxuients）

Current.Liabilities

Operationcashflowratio

OperationCashFlow

TotalDebts

Activityratios

Activityratiosmeasuretheeffectivenessofthefirmsuseofresources.

AveragecollectionperiodAccountsR-eceivablc

AnnualCreditSales中365Days

DegreeofOperatingLeverage（DOL）

PercentChangeinNetOperatingIncome|PercentChangeinSalos

DSORatio

AmountsReceivable

TotalAnnualSales-4-365Days

Averagepaymentperiod

AccountsPayable

Annua1CreditPurchases子365Davs

ifar

Assetturnover

Net.Sales

IbtailAssets

Inventoryturnoverratio

COGS

AverageInventory

ReceivablesTurnoverRatio

XetCreditSales

AverageNetReceirablcs

Inventoryconversionratio

365Days

IHeritorvTurnover

Inventoryconversionperiod

Receivablesconversionperiod

Receivables\

—一——3b5Days

NetSales）

Payablesconversionperiod

Purchases

ccolintsPa\rahle

■J

CashConversionCycle

InventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriod

Debtratios（leveragingratios）

Debtratiosmeasurethefirm'sabilitytorepayIong-termdebt.Debtratiosmeasurefinancialleverage.

Debtratio

TotedLiabilities

TotalAssets

Debttoequityratio

Long-termDebt十ValueofLeasesAverageShareholdersEquity

Long-termDebttoequity（LTDebttoEquity）

Long-termDebt

TotalAssets

Timesinterest-earnedratio

EBIT

AnnualInterestExpense

OR

Net-Income

AnnualInterestExpense

Debtservicecoverageratio

NetOperatingIncome

TotalDebtService

Marketratios

Marketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.

Earningspershare（EPS）

ExpectedEarnings

NumberofShares

Payoutratio

pividendfi

Earnings

OR

Dividends

EPS

Dividendcover（theinverseofPayoutRatio）

EarningsperShare

DividendperShare

P/Eratio

MarketPriceperShare

DilutedEPS

Dividendyield

Dividend

CurrentMarketPrice

CashflowratioorPrice/cashflowratio

MarketPriceperShare

PresentValueofCashFlowperShaie

Pricetobookvalueratio（P/BorPBV）

MarketPriceperShareEalanceSheet-PriceperShare

Price/salesratio

MarketPri.ccperShare

GrossSales

PEGratio

PriceperEarnings

AnnualEPSGrowth

OtherMarketRatios

EV/EBITDA

EnterpriseValue

EBITDA

EV/Sales

Enterprise\'alne

NetSaks

Cost/Incomeratio

Sector-specificratios

EV/capacity

EV/output