常见财务指标中英文简写
GAAP Generally Accepted Accounting Principle 公认会计准则
CEO Chief Executive Office 首席执行官
IASCInternational Accounting Standard Committee国际会计准则委员会CPACertificated Public Accountant注册会计师
WCRWorking Capital Requirement营运资本需求量
ROEReturn on Equity权益资本收益率（净资产收益率）ROICReturn on Investment Capital投入资本收益率
EPSEarning Per Share每股净利润（每股收益）
DPSDividend Per Share 每股股利
P/EPrice - Earning Ratio市盈率
BVEPSBook Value of Equity Per Share每股净资产（每股权益资本）EVAEconomic Value Added经济增加值（经济利润）
MVAMarket Value Added市场增加值
EBTEarning Before Tax 税前利润
EBITEarning Before Interest And Tax息税前利润
EATEarning After Tax税后利润
ROAReturn on Asset 资产收益率
DOLDegree of Operating Leverage经营风险或经营杠杆程度DFLDegree of Financial Leverage 财务风险或财务杠杆程度DTLDegree of Total Leverage总风险或总杠杆
WACCWeighted Average Cost of Capital加权平均资本成本
TSTotal Sales销售收入
TCTotal Cost总成本
VC Variable Cost单位变动成本
TFC Total Fixed Cost 总固定成本
NPVNet Present Value净现值
IRR Internal Rate of Return 内含报酬率
PBPPay-back Period回收期
BEPBreak Even Point保本点
NWCNet Working Capital净营运资金
NCFNet Cash Flows现金净流量
DCPBPDiscounted Cash-flow Pay-back Period 折现累计回收期BOPBPBailout Pay-back Period脱险回收期
Net P Net profit 净利润。