財(cái)務(wù)分析常用比率

1、1財(cái)務(wù)分析常用比率一、常用的非現(xiàn)金流量比率.......................................................................................11盈利能力比率(profitabilityratios)).......................................................................1（1）反映資本回報(bào)的

2、比率（Returnoninvestedcapital）...........................................11）凈資產(chǎn)回報(bào)率（ROE）.......................................................................................12）每股收益（EPS）.....................................

3、..........................................................13）每股經(jīng)營(yíng)活動(dòng)現(xiàn)金流量.....................................................................................14）紅利付出率（Dividendpayout）........................................

4、...........................15）可持續(xù)增長(zhǎng)率（sustainablegrowthrate）...............................................2（2）反映資產(chǎn)回報(bào)的比率.............................................................................................21）總資產(chǎn)凈利

5、率(ROI)...........................................................................................22）總資產(chǎn)收益率（ROA）.......................................................................................2（3）反映收入回報(bào)的比率.........

6、....................................................................................21）毛利率(Grossprofitmargin).......................................................................22)主營(yíng)業(yè)務(wù)利潤(rùn)率（MainProfitmargin）............

7、...........................................23）營(yíng)業(yè)利潤(rùn)率(Operatingprofitmargin).......................................................34）利潤(rùn)總額與主營(yíng)業(yè)務(wù)收入之比(Pretaxprofitmargin).............................35）銷售凈利率（profitmargin）....

8、...........................................................36）息稅前銷售毛利率（EBITrate）.................................................................35）EBITDA率（EBITDArate）.....................................................

9、.........................36）經(jīng)營(yíng)活動(dòng)現(xiàn)金流量與凈利潤(rùn)之比（operatingcashflowtoincome）...37）有效所得稅負(fù)（effectivetaxrate）.........................................................42效率性比率(efficiencyratios).......................................

10、............................................4（1）總資產(chǎn)周轉(zhuǎn)率(totalassetturnover)........................................................................4（2）固定資產(chǎn)周轉(zhuǎn)率(fixedassetturnover)...........................................

11、........................4（3）流動(dòng)資產(chǎn)周轉(zhuǎn)率(currentassetturnover)................................................................4（4）應(yīng)收賬款周轉(zhuǎn)率(accountsreceivableturnover)....................................................5（5）存貨周轉(zhuǎn)

12、率(inventyturnover)............................................................................5（6）現(xiàn)金周轉(zhuǎn)率（cashturnover）...............................................................................5（7）營(yíng)運(yùn)資本周轉(zhuǎn)率(wkingcapital

13、turnover)...........................................................5（8）流動(dòng)負(fù)債周轉(zhuǎn)率(currentliabilitiesturnover).........................................................6（9）應(yīng)付賬款周轉(zhuǎn)率（AccountsPayableTurnover）....................

14、.............................6（10）應(yīng)付賬款付款天數(shù)(days’purchasesinaccountspayables).................................6（11）總資產(chǎn)周轉(zhuǎn)天數(shù)(days’salesintotalassets).........................................................6（12）固定資產(chǎn)周轉(zhuǎn)天數(shù)(day

15、s’salesinfixedassets)....................................................6（13）流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)(days’salesincurrentassets)................................................7（14）存貨周轉(zhuǎn)天數(shù)(daystosellinventy).............................

16、.....................................7（15）現(xiàn)金周轉(zhuǎn)天數(shù)(days’saleincash)........................................................................7（16）營(yíng)運(yùn)資本周轉(zhuǎn)天數(shù)(days’salesinwkingcapital)............................................

17、.7（17）流動(dòng)負(fù)債周轉(zhuǎn)天數(shù)(dayssalesincurrentassets).................................................7（18）應(yīng)收賬款周轉(zhuǎn)天數(shù)(collectionperiod).................................................................7（19）營(yíng)業(yè)周期(operatingcycle)..........

18、..........................................................................83流動(dòng)性比率(liquidityratios).....................................................................................81一、常用的非現(xiàn)金流量比率非現(xiàn)金流量財(cái)務(wù)比率可以分為五個(gè)基本類型：盈利能

19、力比率；運(yùn)營(yíng)效率比率；短期償債能力（流動(dòng)性或變現(xiàn)性）比率；長(zhǎng)期償債能力（財(cái)務(wù)杠桿）比率；市場(chǎng)比率。1盈利能力比率(profitabilityratios))盈利能力比率可以分為三大類：反映資本回報(bào)的比率、反映資產(chǎn)回報(bào)的比率、反映收入回報(bào)的比率。（1）反映資本回報(bào)的比率（Returnoninvestedcapital）1）凈資產(chǎn)回報(bào)率（ROE）ROE＝股東權(quán)益平均值凈收益股東權(quán)益平均值＝2東權(quán)益期初股東權(quán)益＋期末股（＊）ROE＝銷售凈利率