中英文财务指标.doc

中英文财务指标.docFinancial analysis index
3. cash flow ratios = | gen erated from operat ing activities net cash flow / curre nt liabilities
现金流量比率=经 营活动产生的现金 流量净额/流动负债
the ratio of liabilities to assets = debt / total assets 4. 资产负债率=负债总 额/资产总额
5 in terest coverage ratio = EBIT /
in terest expe nse
利息保障倍数=息 税前利润/利息费用
Solve ncy （偿债
能力）
ratio = curre nt assets / curre nt liabilities 1. 流动比率=流动资产
/流动负债
2. quick ratio = curre nt assets / current liabilities 2. 速动比率=速动资产
/流动负债
A profitability （盈利能
力）
.rate of return on net assets = net in come / average net assets x 100% =净 利润/平均净资产X 100%
.rate of return on total assets = net in come / average total assets x 100% =净 利润/平均总资产X 100%
.bus in ess gross in terest rate = （ n et i ncome - operat ing cost ） / net in come x 100%
营业毛利率=（营业收入 净额-营业成本）/营业收入 净额X 100%
sales net in terest
margin = net profit / sales
x 100%
销售净利率= 争利润/销 售收入X 100%
cash earnings ratio = net operat ing cash flow / net
in come 5盈利现金比率=经 营现金净流量/净利润

Developme ntability （发展能力）
sales growth rate = the year sales growth / year sale =本年 销售增长额/上年销售额
net asset growth rate =the net profit in creased volume / profit margin 2. 净资产增长率=本期净利 润增加额/上期净利润
growth rate of total assets = total assets growth this year at the beg inning of volume