英文财务指标及计算公式汇总

英文财务指标及计算公式汇总【范本模板】

RatiosProfitability ratiosProfitability 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 RateOROperating 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 marginReturn 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）ORReturn 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 ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and con trol of its expen ses to gen erate an acce ptable rate of return.Gross margin. Gross p rofit margin or Gross Profit RateGross ProfitNet SalesORNet Sales - COGSNet SalesOp erat ing margi n, Op erat ing In come Margi n, Op erati ng p rofit margin or Retur n on sales (ROS)Operating IncomeNet SalesNote: Op erati ng in come is the differe nee betwee n op erati ng reve nues and op erat ing expen ses, but it is alsosometimes used as a synonym for EBIT and op erat ing p rofit. [10] This is true if the firm has no non-op erati ng in come. (Ear nings before in terest and taxes / Sales)Profit margin, net margin or net p rofit marginNet IncomeNet SalesRetur n on equity (ROE)Net Ill co meAv^erage Shareholders EquityRetur n on in vestme nt (ROI ratio or Du Pont ratio)Net IncomeAverage Owners EquityRetur n on assets (ROA)Net Incomelot al AssetsRetur n on assets Du Pon t (ROA Du Pont)Net SalesTotal AssetsRetur n on Equity Du Pon t (ROE Du Pont) /Net Income Xet Sales I Net Sales Retur n on n et assets(RONA) Net IncomeFixed Assets + Working CapitalReturn on capi tal (ROC)Net Op erating Profit - Adjusted TaxesOwners EquityRisk adjusted return on cap ital (RAROC)Expected ReturnEconomic CapitalORExpected Rjct urnValue at. RiskRetur n on cap ital empio yed (ROCE)Net IncomeCapit al EuiployeJNote: this is somewhat similar to (ROI), which calculates Net In come per Owner's EquityCash flow return on in vestme nt (CFROI)Cash FlowMarket RecapitalksaliouEfficie ncy ratioNoii-Iiiterest. IncomeNet Interest Income + Xon-Intcrcst IncomeNet geari ng dette nette foil ds propresLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.A Z Average Assets wrage Assets/ \Average EquityCurre nt ratioCurrent AssetsCurrent LiabilitiesAcid-test ratio (Quick ratio) [17]Current Assets - (Inventories + Prepayment侶)Current LiabilitiesOp erati on cash flow ratioOp erat ion Cash FlowTotal DebtsActivity ratiosActivity ratios measure the effective ness of the firms use of resources.Average collect ion p eriodAccounts ReceivableAnnual Credit Sales -r 365 DaysDegree of Op erat ing Leverage (DOL)Percent Change in Net Operating IncomePcrcciit Change in SalosDSO RatioAccounts ReceivableTotal Annual Sales 365 DavsAverage p ayme nt p eriodAccounts PayableAnnual Credit Purdiases 十365 DavsAsset tur no verNet Saleslot al AssetsInven tory tur no ver ratioCOGSAverage InventoryReceivables Turno ver RatioNet Credit SalesAx^rage Net ReceivablesInven tory con vers ion ratio365 DaysIiiveiitorv Turnover. 7 —Inven tory con vers ion p eriod/Inventorv\ ""口I ) 365 Davs\ COGS ) '■Receivables con vers ion p eriod/ Receivables\Net Sa血365 DaysPayables con vers ion p eriodP urchases厂,,,365 DaysAAccounts Pavable /Cash Con vers ion CycleInven tory Con vers ion Period + Receivables Con versi on Period - Payables Con vers ion PeriodDebt ratios (leveragi ng ratios)Debt ratios measure the firm's ability to repay Ion g-term debt. Debt ratios measure finan cial leverage.Debt ratioTotal LiabilitiesTotal AssetsDebt to equity ratioLong-term Debt + Value of LeasesAverage Shareholders EquityLon g-term Debt to equity (LT Debt to Equity)Long-term Debt Tbtal AssetsTimes in terest-earned ratioEBITAnnual Interest ExpenseORNet IncomeAiiiiual Interest ExpeiiseDebt service coverage ratioNet Operating IncomeTotal Debt ServiceMarket ratiosMarket ratios measure in vestor response to owning a company's stock and also the cost of issu ing stock.Earnings per share (EPS)Expected EarningsNumber of SharesPayout ratioDividendsEarningsORDividendsEPSDivide nd cover (the in verse of Payout Ratio)Earnings PET ShareDiAridend per ShareP/E ratioMarket Priw per ShareDiluted EPSDivide nd yieldDividendCurrent Market PriceCash flow ratio or Price/cash flow ratioMarfeet Price per SharePresent Value of Ca^^li Flow p吃r SharePrice to book value ratio (P/B or PBV)Market Pnte per Share Balance Slieet Pne^e per SharePrice/sales ratioMarket Price per ShareGross SalesPEG ratioPnee p巴r EarningsAnnual EPS GrowthOther Market RatiosEV/EBITDAEnter prise ValueEBITDAEV/SalesEnter prise Value Net SalesCost/ In come ratioSector-s pecific ratiosEV/ca pacityEV/out put。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability 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 RateOROperating 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 marginReturn 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)ORReturn 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 ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratioSector-specific ratiosEV/capacity EV/output。

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%

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability 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 RateOROperating 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 marginReturn 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)ORReturn 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 ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratioSector-specific ratiosEV/capacityEV/output（注：文档可能无法思考全面，请浏览后下载，供参考。

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability 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 RateOROperating 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 marginReturn 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)ORReturn 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 ratioNet gearingLiquidity ratiosLiquidity ratios measure the availability of cash to pay debt.Current ratioAcid-test ratio (Quick ratio)[17]Operation cash flow ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.Average collection periodDegree of Operating Leverage (DOL)DSO RatioAverage payment periodAsset turnoverInventory turnover ratioReceivables Turnover RatioInventory conversion ratioInventory conversion periodReceivables conversion periodPayables conversion periodCash Conversion CycleInventory Conversion Period + Receivables Conversion Period - Payables Conversion PeriodDebt ratios (leveraging ratios)Debt ratios measure the firm's ability to repay long-term debt. Debt ratios measure financial leverage.Debt ratioDebt to equity ratioLong-term Debt to equity (LT Debt to Equity)Times interest-earned ratioORDebt service coverage ratioMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.Earnings per share (EPS)Payout ratioORDividend cover (the inverse of Payout Ratio)P/E ratioDividend yieldCash flow ratio or Price/cash flow ratioPrice to book value ratio (P/B or PBV)Price/sales ratioPEG ratioOther Market RatiosEV/EBITDAEV/SalesCost/Income ratioSector-specific ratiosEV/capacityEV/output友情提示：本资料代表个人观点，如有帮助请下载，谢谢您的浏览！。

中英文财务指标

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%
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
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
asset turnover = main business income /average 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
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

英文财务指标及计算公式汇总

RatiosProfitability ratiosProfitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return., Gross profit margin or Gross Profit RateOR, Operating Income Margin, Operating profit margin or Return on sales ROS Note: Operating income is the difference between operating revenues andoperating expenses, but it is also sometimes used as a synonym for EBIT and operating profit. This is true if the firm has no non-operating income. / Sales, net margin or net profit marginROEROI ratio orROAROA Du PontROE Du PontRONAROCRAROCORROCENote: this is somewhat similar to ROI, which calculates Net Income per Owner's EquityCFROILiquidity ratiosratios measure the availability of cash to pay debt.ratioActivity ratiosActivity ratios measure the effectiveness of the firms use of resources.DOLratioratioInventory conversion periodReceivables conversion periodPayables conversion periodInventory Conversion Period + Receivables Conversion Period - PayablesConversion PeriodDebt ratios leveraging ratiosDebt ratios measure the firm's ability to repay long-term debt. Debt ratios measure .LT Debt to EquityORMarket ratiosMarket ratios measure investor response to owning a company's stock and also the cost of issuing stock.EPSORthe inverse of Payout RatioCash flow ratio orP/B or PBVOther Market RatiosSector-specific ratios。