財務(wù)比率一覽表

1、流動比率Currentratio速動比率Quickratio保守速動比率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)金對到期債務(wù)比率Cashtoduedebtsratio現(xiàn)金對負債總額比率Cashtototalliabilitie

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

3、verratio經(jīng)營現(xiàn)金流量比率Operationcashflowratio經(jīng)營現(xiàn)金對短期債務(wù)比率Operatingcashtoshttermdebtratio資本對流動負債比率Capitaltocurrentliabilitiesratio流動負債對負債總額比率Currentliabilitiestototalliabilitiesratio速動資產(chǎn)對流動負債比率Quickassetstocurrentliabilitiesratio

4、應(yīng)收賬款周轉(zhuǎn)率Receivablesturnoverratio存貨周轉(zhuǎn)率Inventyturnoverratio經(jīng)營活動能力比率Activityratios財務(wù)比率Financialratio計算公式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流動資產(chǎn)周轉(zhuǎn)率Currentassetsturnoverratio流動資產(chǎn)周轉(zhuǎn)天數(shù)Currentassetsturnoverindays非流動資產(chǎn)周轉(zhuǎn)率Noncurrentassetsturnoverratio非流動資產(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營運資金周轉(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)報酬率Returnonassets(ROA)資產(chǎn)凈利率profittoassetsratio資產(chǎn)現(xiàn)金流量回報率Returnonassetscashflow流動資產(chǎn)利潤率Returnoncurrentassets固定資產(chǎn)利潤率Profitratiooffixedassets經(jīng)營資產(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無息資產(chǎn)現(xiàn)金回報率Cashreturnonnoninterestbearingassets有息資產(chǎn)現(xiàn)金回報率Cashreturnoninterestbearingassets總資產(chǎn)收益率Returnontotalassets總資產(chǎn)凈利率profittototala

9、ssetsratio資本利潤率Returnoncapital(ROC)運用資本回報率Returnoncapitalemployed(ROCE)投入資本收益率Returnoninvestedcapital(ROIC)長期資本收益率Returnonlongtermcapital風(fēng)險調(diào)整資本回報率Riskadjustedreturnoncapital(RAROC)實繳資本利潤率Profitratioofpaidupcapital實收資本利潤率

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

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