常见财务指标中英文简写

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