3.business grossinterest rate = ( net income - operating cost ) / net income x 100%3.营业毛利率=（营业收入净额-营业成本）/营业收入净额×100%
3.cash flow ratios =generated from operating activities net cash flow / currentliabilities3.现金流量比率=经营活动产生的现金流量净额/流动负债
中英文财务指标
Financial analysis index
A profitability（盈利能力）
Solvency（偿债能力）
Developmentability（发展能力）
Operationalcapability（营运能力）
1.rate of return on net assets = net income / average net assets x 100%1.净资产收益率=净利润/平均净资产×100%
ratio = current assets / current liabilities1.流动比率=流动资产/流动负债
growth rate = the year sales growth/ year sale1.销售增长率=本年销售增长额/上年销售额
assrage balance of circulating ratio1.流动资产周转额=主营业务收入/流动资产平均余额
4.sales net interest margin = net profit / salesx 100%4.销售净利率=净利润/销售收入×100%
ratio of liabilities to assets = debt/ total assets4.资产负债率=负债总额/资产总额
accumulationrate = the owners' equity growth / beginning of possessory rights and interests4.资本积累率=本年所有者权益增长额/年初所有者权益
earnings ratio = net operating cash flow / net income5盈利现金比率=经营现金净流量/净利润
5.interest coverage ratio= EBIT / interest expense5.利息保障倍数=息税前利润/利息费用
2 .rate of return on total assets = net income / average total assetsx 100%2.总资产收益率=净利润/平均总资产×100%
2.quick ratio = current assets/ current liabilities2.速动比率=速动资产/流动负债
rate of total assets= total assets growth this year at the beginning of volume / total assets3.总资产增长率=本年总资产增长额/年初资产总额
3.total assets turnover ratio = operating income / total assets average balance3.总资产周转率=营业收入/总资产平均余额
asset growth rate = the net profit increased volume/ profit margin2.净资产增长率=本期净利润增加额/上期净利润
assets turnover ratio = main business income/ average balance of fixed assets2.固定资产周转率=主营业务收入/固定资产平均余额