英文财务指标及计算公式汇总

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Ratios

Profitability ratios

Profitability ratios measure the firm's 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 OR

Operating margin, Operating Income Margin, Operating profit margin or Return on sales (ROS) 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 profit.[10] 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 Return on equity (ROE)

Return on investment (ROI ratio or Du Pont ratio) Return on assets (ROA)

Return on assets Du Pont (ROA Du Pont) Return on Equity Du Pont (ROE Du Pont) Return on net assets (RONA) Return on capital (ROC)

Risk adjusted return on capital (RAROC) OR

Return on capital employed (ROCE)

Note: this is somewhat similar to (ROI), which calculates Net Income per Owner's Equity Cash flow return on investment (CFROI) Efficiency ratio Net gearing

Liquidity ratios

Liquidity ratios measure the availability of cash to pay debt.

Current ratio

Acid-test ratio (Quick ratio)[17] Operation cash flow ratio

Activity ratios

Activity ratios measure the effectiveness of the firms use of resources.

Average collection period

Degree of Operating Leverage (DOL) DSO Ratio

Average payment period Asset turnover

Inventory turnover ratio

Receivables Turnover Ratio


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Inventory conversion ratio Inventory conversion period Receivables conversion period Payables conversion period Cash Conversion Cycle

Inventory Conversion Period + Receivables Conversion Period - Payables Conversion Period

Debt ratios (leveraging ratios)

Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.

Debt ratio

Debt to equity ratio

Long-term Debt to equity (LT Debt to Equity) Times interest-earned ratio OR

Debt service coverage ratio

Market ratios

Market ratios measure investor response to owning a company's stock and also the cost of issuing stock.

Earnings per share (EPS) Payout ratio OR

Dividend cover (the inverse of Payout Ratio) P/E ratio

Dividend yield

Cash flow ratio or Price/cash flow ratio Price to book value ratio (P/B or PBV) Price/sales ratio PEG ratio

Other Market Ratios

EV/EBITDA EV/Sales

Cost/Income ratio

Sector-specific ratios

EV/capacity EV/output

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