财务报表指标体系一览表.docx

1、财务报表指标体系一览表财务报表指标体系一览表项 目计 算 公 式备 注参 考 英 文一、短期偿债能力SHORT-TERM SOLVENCY 1.流动比率流动资产/流动负债current ratio2.速动比率（流动资产-存货）/流动负债酸性测试比率quick ratio/ acid-test ratio3.现金比率 (货币资金交易性金融资产)/流动负债新报表用cash ratio（货币资金+短期投资净额）/流动负债原报表用4.超动比率（货币资金交易性金融资产应收账款+应收票据）流动负债保守速动比率，新报表用conservative quick ratio（货币资金短期投资应收账款+应收票据）流

2、动负债保守速动比率，原报表用5.货币资金比率货币资金/流动负债cash to current liabilities ratio6.现金即付比率现金类资产/（流动负债-预收账款）cash and cash equivalents ratio二、资本结构CAPITAL STRUCTURE1.资产负债率（%）负债/总资产负债比率debt ratio2.权益比率（%）净资产（所有者权益）/总资产资产权益率、自有资本与总资产比率equity ratio3.权益乘数总资产/净资产equity multiplier4.产权比率（%）负债/净资产负债对权益比率、净资产负债率、债务股权比率、负债对自有资本比率

3、debt to equity ratio5.财务杠杆指数净资产报酬率/总资产报酬率index of financial leverage6.固定资产与非流动负债比率固定资产/非流动负债fixed assets to permanent liabilities ratio7.固定资产与长期资金比率固定资产/（非流动负债+股东权益）fixed assets to permanent capital ratio8.固定资产与权益比率固定资产/所有者权益（净资产）fixed assets to equity ratio三、长期偿债能力LONG-TERM SOLVENCY1.利息保障倍数EBIT/利息费

4、用已获利息倍数times interest earned2.固定支出保障倍数（利润总额+固定支出）/固定支出固定财务费用保付率times fixed charge earned3.负债/EBITDA比率负债/EBITDAdebt to EBITDA ratio4.全部资本化比率付息总债务/（付息总债务+净资产）total capitalization ratio5.长期负债与营运资本比率非流动负债/营运资本long-term debt to workingcapital ratio6.有形净值债务率（%）负债/（所有者权益-无形资产-商誉）有形净值负债率debt to tangible net

5、 assets ratio四、营运能力BUSINESS OPERATION（一）资产运用效率Asset Utilization1.存货周转率（次）销售成本/平均存货inventory turnover2.应收账款周转率（次）销售收入/平均应收账款receivables turnover3.流动资产周转率（次）销售收入/平均流动资产current assets turnover4.总资产周转率（次）销售收入/平均资产总额total assets turnover5.固定资产周转率（次）销售收入/平均固定资产fixed assets turnover6.营运资本周转率（次）销售收入/平均营运资本w

6、orking capital turnover7.现金周转率（次）销售收入/平均现金余额cash turnover8.原材料周转率（次）耗用原材料成本/原材料存货平均余额raw materials turnover9.在产品周转率（次）制造成本/在产品存货平均余额goods in process turnover10.产成品周转率（次）销售成本/产成品存货平均余额manufactured goods turnover（二）资金运用效率Capital Utilization1.所有者权益周转率（次）销售收入/平均所有者权益总额equity turnover/net assets turnover

7、2.总负债周转率（次）销售收入/平均负债总额total liabilities turnover3.应付账款周转率（次）公式1：销售成本/应付账款平均余额payables turnover公式2：（销售成本+存货变动额）/ 平均应付账款余额五、获利能力PROFITABILITY（一）销售获利能力Sales Profitability1.销售净利率（%）净利润/销售收入净利润率、销售净收益率、纯益率net profit margin/ net profit ratio/ net income ratio2.销售毛利率（%）毛利（销售收入-销售成本）/销售收入营业毛利获利率、经营毛利率、毛利率gr

8、oss profit ratio3.主营业务利润率（%）主营业务利润/销售收入main operating income ratio4.营业利润率（%）营业利润/销售收入operating income ratio5.销售利润率（%）利润总额/销售收入税前净利率pretax profit ratio6.销售成本率（%）销售成本/销售收入营业成本率cost of goods sold ratio7.销售费用率（%）三项费用之和/销售收入营业费用率operating expense ratio（二）成本费用获利能力Cost Expense Profitability1.成本费用利润率（%）利润总额

9、/成本费用总额（三项费用+销售成本）成本费用净利率profit to cost expense ratio2.营业成本毛利率（%）毛利/营业成本gross profit to cost ratio3营业成本利润率（%）营业利润/营业成本profit to cost ratio4.税前成本利润率（%）利润总额/ 税前成本（营业成本+营业税金+销售费用+管理费用+财务费用+营业外支出）profit to pretax cost ratio5.税后成本利润率（%）净利润/ 税后成本（营业成本+营业税金+销售费用+管理费用+财务费用+营业外支出+所得税）profit to cost after tax

10、 ratio六、投资报酬能力RETURN ON INVESTMENT1.总资产报酬率（%）公式1：利润总额/平均总资产总资产利润率、总资产收益率return on total assets(ROA)公式2：EBIT/平均总资产公式3：(净利润+利息费用(1-所得税税率)/平均总资产2.净资产报酬率（%）净利润/平均净资产股本报酬率、净资产收益率、净值报酬率return on equity(ROE)3.普通股东权益报酬率（%）自有资金净利率、股本收益率、资本收益率return on commonshareholdersequity4.资产净利率（%）净利润/平均总资产DUBON模型用net pr

11、ofit to total assets ratio5.长期资本报酬率（%）公式1：（利润总额+长期资本利息）/平均长期资本长期资本收益率return on long-term debt plus equity公式2：(净利润+长期负债利息费用(1-税率)/平均长期资本长期资本=非流动负债+净资产6.资本金报酬率（%）净利润/平均实收资本总额实收资本报酬率return on share capital7.投资收益率（%）投资性收益/平均对外投资总额新报表用：投资性收益=公允价值变动损益+投资收益；对外投资=金融资产投资+长期股权投资+投资性房地产Investment earnings rati

12、o原报表用：投资性收益=投资收益；对外投资=短期投资+长期投资七、发展能力GROWTH（一）资本（净资产）增长分析Net Assets Growth1.资本积累率（%）本年净资产增长额/年初净资产净资产增长率net assets growth ratio2.资本保值增值率（%）年末净资产总额/年初净资产总额capital maintain and increase ratio3.三年资本平均增长率（%）three-year average capital growth ratio（二）销售和盈利增长分析Sales Profit Growth1.销售增长率（%）本年销售收入增长额/上年销售收入主

13、营业务收入增长率sales growth ratio2.三年销售收入平均增长率（%）three-year average sales growth ratio3.利润增长率（%）本年利润总额增长额/上年利润总额profit growth ratio4.三年利润平均增长率（%）three-year average profit growth ratio（三）资产增长分析Assets Growth1.总资产增长率本年总资产增长额/年初总资产total assets growth ratio2.三年总资产平均增长率three-year average total assets growth rati

14、o3.固定资产成新率平均固定资产净值/平均固定资产原值fixed assets maintainance ratio（四）现金流量增长分析Cash Flow Growth1.现金增长率本年经营活动现金流入量增长额/上年经营活动现金流入量cash growth ratio2.三年现金平均增长率three-year average cash growth ratio（五）资产使用效率增长分析Assets Efficiency1.存货增长天数加速率（%）inventory processing period accelerating ratio2.应收账款增长天数加速率（%）receivables

15、processing period accelerating ratio（六）股利增长分析Dividend Growth1.股利增长率当年每股股利增长额/上年每股股利dividend growth ratio2.三年股利平均增长率three-year average dividendgrowth ratio（七）员工人均利润增长分析Per capita Profit Growth1.员工人均利润增长率当年员工人均利润增长额/上年员工人均利润额per capita profit growth ratio八、现金流量分析指标CASH FLOW（一）现金偿债能力Cash Solvency1.现金债务

16、总额比率（%）经营活动现金净流量/负债总额现金流量比率、现金偿债比率、总负债保障率、债务保障率、全部债务现金流量比、现金流量对负债总额比cash flow ratio2.现金流动负债比率（%）经营活动现金净流量/流动负债流动负债保障率cash flow to current debt ratio3.现金到期债务比率（%）经营活动现金净流量/本期到期债务到期债务偿付率cash flow to due debt ratio4.现金利息保障倍数（经营活动现金净流量+收到利息）/支付的利息time cash-interest earned5.现金即付比率（%）cash and cash equival

17、ent ratio6.总负债偿还期（天）365负债总额/经营活动现金净流量debt payment period7.流动负债偿还期（天）365流动负债/经营活动现金净流量current debt payment period（二）盈利获现能力Cash Earnings From Sales1.销售现金比率（%）经营活动现金净流量/销售收入每元销售现金流收入、营业收入现金率、销售现金流量率cash flow to net sales ratio2.现金净利润率（%）经营活动现金净流量/净利润净利润现金保证比、盈余现金保障倍数cash flow to net profit ratio3.现金营业利

18、润率（%）经营活动现金净流量/营业利润收益质量比率cash flow to operating profit ratio4.现金利润总额率（%）经营活动现金净流量/利润总额盈利现金比率cash flow to pretax profit ratio5.销售质量比率（%）来自销售的现金收入/销售收入销售收入获现率sales quality ratio6.投资收益收现比率（%）来自投资收益的现金流入量/投资收益cash earnings from investment profit ratio（三）投资获现能力Cash Earnings From Investment1.总资产净现率（%）经营活动

19、现金净流量/平均总资产总资产现金回收率、现金资产报酬率、总资产经营现金率cash flow to total assets ratio2.净资产净现率（%）经营活动现金净流量/平均净资产资本金现金流量比率、现金所有者（股东）权益报酬率cash flow to net assets ratio（四）现金获现能力Cash Earnings From Operating Activities1.经营支出收现率（%）经营活动现金净流量/经营活动现金支出cash flow to cash expenditure ratio2.现金净收益比率（%）经营活动现金净流量/经营活动净收益现金营运指数index

20、of cash operation（五）现金获利能力Profit From Operating Activities1.经营现金流量净利率（%）净利润/经营活动现金净流量net profit to cash flow ratio2.经营现金流出净利率（%）净利润/经营活动现金流出总额net profit to cash expenditure ratio3.现金流量净利率（%）净利润/现金及现金等价物净增加额net profit to net increase in cash and cash equivalents ratio（六）财务弹性分析Financial Elasticity1.现金

21、满足内部需要率（%）cash flow internal adequacy ratio2.现金再投资比率（%）经营活动现金净流量/资本性支出资本支出比率、现金流量适合比率cash reinvestment ratio3.现金流量充足率（%）经营活动现金净流量/(长期负债+资本支出+股利支付额)cash flow adequacy ratio4.固定资产再投资率（%）购置固定资产支出总额/经营活动现金净流量fixed assets reinvestment ratio5.投资活动融资比率（%）有条件使用NCF from investing activities to NCF from opera

22、ting and financing activities ratio 6.现金流量满足投资比率（%）有条件使用NCF from operating activities to NCF from investing activities ratio九、上市公司特定指标LISTED COMPANY INDEX（一）每股指标分析Index Per Share1.每股收益（元）（净利润-优先股利）/发行在外的加权平均普通股数每股盈余（EPS）earnings per share2.基本每股收益（元）basic earnings per share3.充分稀释每股收益（元）fully diluted

23、earnings per share4.每股净资产（元）年末净资产（权益）/发行在外普通股股数每股权益、每股账面净值equity per share5.每股股利（元）普通股股利总额/发行在外普通股数dividend per share6.每股经营活动现金流量（元）（经营活动现金净流量-优先股股利）/发行在外普通股数operating cash flow per share7.每股未分配利润（元）未分配利润/发行在外普通股数retained earnings per share（二）市价指标分析Market Value Index1.市盈率普通股每股市价/普通股每股收益价格收益比率、本益比pri

24、ce earnings ratio ,P/E2.盈余报酬率普通股每股收益/普通股每股市价市盈率的倒数earning yield ratio3.本利比普通股每股市价/普通股每股股利price dividend ratio4.股利报酬率普通股每股股利/普通股每股市价股利市价比率、股利产出率、股票获利率、本利比的倒数dividend yield ratio5.市净率普通股每股市价/普通股每股净资产股价净值比率price book-value ratio,PB（三）股利分配指标分析Dividend Distribution Index1.股利支付率普通股每股股利/普通股每股收益股利分配率、股利发放率、

25、股利给付率、股利率、派息率dividend payout ratio2.股利保障倍数可支付普通股股利的利润/普通股股利每股收益/每股股利times dividend earned3.现金股利保障倍数公式1：经营活动现金净流量/支付的普通股股利现金股利支付率times cash-dividend earned公式2：（经营活动现金净流量-所得税-支付的利息+受到的利息+收到的股利）/支付的普通股股利4.留存盈余比率（净利润-全部股利）/净利润留存收益率、留存盈利率retained reserves ratio十、社会责任财务指标SOCIAL RESPONSIBILITY（一）综合社会责任分析Ge

26、neral Social Responsibility1.社会贡献率企业社会贡献总额/平均资产总额企业社会贡献总额包括：工资（含奖金、津贴等工资性收入），劳保退休统筹及其他社会福利支出，利息支出净额，应交或已交的各项税款、附加及福利等。social contribution ratio2.社会积累率上交国家财政总额/企业社会贡献总额social accumulation ratio3.纳税贡献率企业支付的各种税费/平均净资产tax payment contribution ratio4.就业贡献率用于职工的各项现金支出/平均净资产employment contribution ratio5.全

27、员劳动生产率工业增加值/全部职工平均人数labour productivity6.技术投入比率（企业技术转让费支出+研发费支出）/企业年收入总额technique input ratio（二）法律社会责任分析Legal Social Responsibility1.工资支付率已付工资总额/应付工资总额wage payment ratio2.法定福利支付率已提法定福利/法定福利总额legal welfare payment ratio3.社保提取率已提取社会保障基金/应提取社会保障基金social security fund drawing ratio4.社保支付率已付社保基金/应付社保基金so

28、cial security fund payment ratio5.税款上交率已交纳税款/应交纳税款tax payment ratio（三）伦理社会责任分析Ethical Social Responsibility1.捐赠收入比率慈善与公益捐款/企业收入总额donation to sales ratio2.员工人均年教育经费全年职工教育经费总额/职工人数Per capita educationalexpenditure 3.员工工资增长率当年员工工资增长额/上年员工工资总额wage growth ratio（四）生态社会责任分析Ecological SocialResponsibility1.单位收入材料消耗量主要材料消耗量/企业收入总额material consumption toincome ratio2.单位收入耗能量企业能源消耗量/企业收入总额Energy consumption toincome ratio3.单位收入耗水量企业水资源消耗量/企业收入总额water consumption to income r