英文财务指标及计算公式汇总

1RatiosProfitabilityratiosProfitabilityratiosmeasurethefirm'suseofitsassetsandcontrolofitsexpensestogenerateanacceptablerateofreturn.Grossmargin,GrossprofitmarginorGrossProfitRateOROperatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.[10]Thisistrueifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales)Profitmargin,netmarginornetprofitmarginReturnonequity(ROE)Returnoninvestment(ROIratioorDuPontratio)Returnonassets(ROA)ReturnonassetsDuPont(ROADuPont)2ReturnonEquityDuPont(ROEDuPont)Returnonnetassets(RONA)Returnoncapital(ROC)Riskadjustedreturnoncapital(RAROC)ORReturnoncapitalemployed(ROCE)Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwner'sEquityCashflowreturnoninvestment(CFROI)EfficiencyratioNetgearing3LiquidityratiosLiquidityratiosmeasuretheavailabilityofcashtopaydebt.CurrentratioAcid-testratio(Quickratio)[17]OperationcashflowratioActivityratiosActivityratiosmeasuretheeffectivenessofthefirmsuseofresources.AveragecollectionperiodDegreeofOperatingLeverage(DOL)DSORatioAveragepaymentperiod4AssetturnoverInventoryturnoverratioReceivablesTurnoverRatioInventoryconversionratioInventoryconversionperiodReceivablesconversionperiodPayablesconversionperiodCashConversionCycleInventoryConversionPeriod+ReceivablesConversionPeriod-PayablesConversionPeriodDebtratios(leveragingratios)Debtratiosmeasurethefirm'sabilitytorepaylong-termdebt.Debtratiosmeasurefinancialleverage.Debtratio5DebttoequityratioLong-termDebttoequity(LTDebttoEquity)Timesinterest-earnedratioORDebtservicecoverageratioMarketratiosMarketratiosmeasureinvestorresponsetoowningacompany'sstockandalsothecostofissuingstock.Earningspershare(EPS)PayoutratioORDividendcover(theinverseofPayoutRatio)6P/EratioDividendyieldCashflowratioorPrice/cashflowratioPricetobookvalueratio(P/BorPBV)Price/salesratioPEGratioOtherMarketRatiosEV/EBITDAEV/Sales7Cost/IncomeratioSector-specificratiosEV/capacityEV/output