財(cái)務(wù)比率一覽表

1、流動(dòng)比率Currentratio速動(dòng)比率Quickratio保守速動(dòng)比率Conservativequickratio到期債務(wù)本息償付比率Debtserviceratio防御期間比率Defensiveintervalratio短期防御期間比率Shttermdefensiveintervalratio現(xiàn)金比率Cashratio現(xiàn)金對(duì)到期債務(wù)比率Cashtoduedebtsratio現(xiàn)金對(duì)負(fù)債總額比率Cashtototalliabilitie

2、sratio現(xiàn)金對(duì)流動(dòng)負(fù)債比率Cashtocurrentliabilitiesratio現(xiàn)金對(duì)流動(dòng)資產(chǎn)比率Cashtocurrentassetsratio現(xiàn)金流量比率Cashflowratio現(xiàn)金流量充足率Cashflowadequacyratio現(xiàn)金流量對(duì)短期債務(wù)比率Cashflowtoshttermdebtratio現(xiàn)金流量對(duì)資本支出的比率Cashflowtocapitalexpenditureratio現(xiàn)金周轉(zhuǎn)率Cashturno

3、verratio經(jīng)營(yíng)現(xiàn)金流量比率Operationcashflowratio經(jīng)營(yíng)現(xiàn)金對(duì)短期債務(wù)比率Operatingcashtoshttermdebtratio資本對(duì)流動(dòng)負(fù)債比率Capitaltocurrentliabilitiesratio流動(dòng)負(fù)債對(duì)負(fù)債總額比率Currentliabilitiestototalliabilitiesratio速動(dòng)資產(chǎn)對(duì)流動(dòng)負(fù)債比率Quickassetstocurrentliabilitiesratio

4、應(yīng)收賬款周轉(zhuǎn)率Receivablesturnoverratio存貨周轉(zhuǎn)率Inventyturnoverratio經(jīng)營(yíng)活動(dòng)能力比率Activityratios財(cái)務(wù)比率Financialratio計(jì)算公式Calculationfmula應(yīng)收賬款周轉(zhuǎn)天數(shù)Dayssalesoutsting(DSO)存貨周轉(zhuǎn)天數(shù)DaysInventyoutsting(DIO)商品周轉(zhuǎn)率Merchiseturnoverratio資本周轉(zhuǎn)率Capitalturnov

5、erratio資產(chǎn)周轉(zhuǎn)率Assetsturnoverratio流動(dòng)資產(chǎn)周轉(zhuǎn)率Currentassetsturnoverratio流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)Currentassetsturnoverindays非流動(dòng)資產(chǎn)周轉(zhuǎn)率Noncurrentassetsturnoverratio非流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)Noncurrentassetsturnoverindays固定資產(chǎn)周轉(zhuǎn)率Fixedassetsturnoverratio固定資產(chǎn)周轉(zhuǎn)天數(shù)Fixeda

6、ssetsturnoverindays經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率Operatingassetsturnoverratio凈資產(chǎn)周轉(zhuǎn)率assetsturnoverratio其他資產(chǎn)周轉(zhuǎn)率Otherassetsturnoverratio營(yíng)運(yùn)資金周轉(zhuǎn)率Wkingcapitalturnoverratio總資產(chǎn)周轉(zhuǎn)率Totalassetsturnoverratio總資產(chǎn)周轉(zhuǎn)天數(shù)Totalassetsturnoverindays獲利能力比率Profitalit

7、yratios資產(chǎn)報(bào)酬率Returnonassets(ROA)資產(chǎn)凈利率profittoassetsratio資產(chǎn)現(xiàn)金流量回報(bào)率Returnonassetscashflow流動(dòng)資產(chǎn)利潤(rùn)率Returnoncurrentassets固定資產(chǎn)利潤(rùn)率Profitratiooffixedassets經(jīng)營(yíng)資產(chǎn)收益率Returnonoperatingassets凈資產(chǎn)收益率Returnonassets(RONA)加權(quán)平均凈資產(chǎn)收益率Returnonw

8、eightedaverageassets全面攤薄凈資產(chǎn)收益率Returnonfullydilutedassets經(jīng)常性凈資產(chǎn)收益率Returnonrecurrentassets無(wú)息資產(chǎn)現(xiàn)金回報(bào)率Cashreturnonnoninterestbearingassets有息資產(chǎn)現(xiàn)金回報(bào)率Cashreturnoninterestbearingassets總資產(chǎn)收益率Returnontotalassets總資產(chǎn)凈利率profittototala

9、ssetsratio資本利潤(rùn)率Returnoncapital(ROC)運(yùn)用資本回報(bào)率Returnoncapitalemployed(ROCE)投入資本收益率Returnoninvestedcapital(ROIC)長(zhǎng)期資本收益率Returnonlongtermcapital風(fēng)險(xiǎn)調(diào)整資本回報(bào)率Riskadjustedreturnoncapital(RAROC)實(shí)繳資本利潤(rùn)率Profitratioofpaidupcapital實(shí)收資本利潤(rùn)率

10、Profitratioofpaidincapital資本保值增值率CapitalPreservationappreciationratio資金利潤(rùn)率Profittofundsratio股東權(quán)益報(bào)酬率Returnonequity權(quán)益資本利潤(rùn)率Returnonequitycapital所有者權(quán)益報(bào)酬率Returnonowner’sequity權(quán)益資本凈利率profittoequitycapitalratio利潤(rùn)率Profitratio毛利率

11、Grossmarginratio凈利率profitratio凈收益率incomeratio凈值利潤(rùn)率Profitratioofwth稅前利潤(rùn)率Pretaxprofitmargin稅后利潤(rùn)率Aftertaxprofitmargin銷售利潤(rùn)率Rateofreturnonsales銷售毛利率Grossprofitmarginonsales銷售凈利率profittosalesratio銷售成本利潤(rùn)率Returnoncostofgoodssold