中英文财务指标.docx

中英文财务指标
中英文财务指标
1 / 1
中英文财务指标
.
Financial analysis index
A profitability
Solvency
Development
（盈余能力）
（偿债能力）
a中英文财务指标
中英文财务指标
1 / 1
中英文财务指标
.
Financial analysis index
A profitability
Solvency
Development
（盈余能力）
（偿债能力）
ability （发展能力）
1 .rate of return on net
ratio = current
growth rate = the
assets = net income /
assets / current
year sales growth / year
average net assets x
liabilities
sale
100%
1. 流动比率 =流动资
1. 销售增添率 =今年销售
1. 净财产利润率 =净利润 /
产 / 流动欠债
增添额 / 上年销售额
均匀净财产× 100%
2 .rate of return on total
2. quick ratio =
2. net asset growth rate
assets = net income /
current assets /
= the net profit increased
average total assets x
current liabilities
volume / profit margin
100%
2. 速动比率 =速动资
2. 净财产增添率 =本期净
2. 总财产利润率 =净利润 /
产 / 流动欠债
利润增添额 / 上期净利润
均匀总财产× 100%
3 .business gross interest
3. cash flow ratios =
rate of total
rate = ( net income -
generated from
assets = total assets
operating cost ) / net
operating activities
growth this year at the
income x 100%
net cash flow /
beginning of volume /
=（营业收入
current liabilities
total assets
净额 - 营业成本） / 营业收入
=经
=今年总
净额× 100%
营活动产生的现金流
财产增添额 /年初财产总
量净额 /流动欠债
额
4. sales net interest
ratio of liabilities
accumulation
margin = net profit / sales
to assets = debt /
rate = the ow