中英文财务指标
1.flowratio=currentassets/currentliabilities1.流动比率=流动资产/流动负债
1.salesgrowthrate=theyearsalesgrowth/yearsale1.销售增长率=本年销售增长额/上年销售额
1.currentassetturnover=mainbusinessincome/averagebalanceofcirculatingratio1.流动资产周转额=主营业务收入/流动资产平均余额
2.fixedassetsturnoverratio=mainbusinessincome/averagebalanceoffixedassets2.固定资产周转率=主营业务收入/固定资产平均余额
3.businessgrossinterestrate=(netincome-operatingcost)/netincomex100%3.营业毛利率=(营业收入净额-营业成本)/营业收入净额×100%
3.totalassetsturnoverratio=operatingincome/totalassetsaveragebalance3.总资产周转率=营业收入/总资产平均余额
4.salesnetinterestmargin=netprofit/salesx100%4.销售净利率=净利润/销售收入×100%
Financialanalysisindex
Aprofitability(盈利能力)
Solvency(偿债能力)
Developmentability(发展能力)
Operationalcapability(营运能力)
1.rateofreturnonห้องสมุดไป่ตู้etassets=netincome/averagenetassetsx100%1.净资产收益率=净利润/平均净资产×100%
4.theratioofliabilitiestoassets=debt/totalassets4.资产负债率=负债总额/资产总额
4.capitalaccumulationrate=theowners'equitygrowth/beginningofpossessoryrightsandinterests4.资本积累率=本年所有者权益增长额/年初所有者权益
3.cashflowratios=generatedfromoperatingactivitiesnetcashflow/currentliabilities3.现金流量比率=经营活动产生的现金流量净额/流动负债
3.growthrateoftotalassets=totalassetsgrowththisyearatthebeginningofvolume/totalassets3.总资产增长率=本年总资产增长额/年初资产总额
2.rateofreturnontotalassets=netincome/averagetotalassetsx100%2.总资产收益率=净利润/平均总资产×100%
2.quickratio=currentassets/currentliabilities2.速动比率=速动资产/流动负债
assetgrowthrate=thenetprofitincreasedvolume/profitmargin2.净资产增长率=本期净利润增加额/上期净利润
5.cashearningsratio=netoperatingcashflow/netincome5盈利现金比率=经营现金净流量/净利润
5.interestcoverageratio=EBIT/interestexpense5.利息保障倍数=息税前利润/利息费用