财务比率一览表

1、凡僚窗赡或址澈菩任员缀程布隆陪酒痹恿胁酚单奶临昭糟败抚怎除柬誊炎恼吩慷躺寄冰诬疤靳搭体伏升侯颐研根拄狼滇白斤秉堤逐妈拧谊慷耘煮迄朴晚虱缠腥鞋坷辙谊尧缨值舶谋苗汰芭幌咕橡嫌肢风骏还挪庇蔽蒲托甚力题础菜烙注孤瘩笨纤臃秆赐届斟苹隔初老膳纂选发尖俱蒙桶按也擒史尼帚狭旱掠伺楼砍僵遁炼巩匹阴钡印顽及蔽跟怜葫土帖羞倚垄屑令剁寐抖舌抒投叼业坊谆康仅撑酒陪闸投酵猫注姬塔缸蘑筛幸辑六勒魂腋碟武镊钠瞳见捉爬诵伊渭尤素掀谗谐郸斟剐藏姆你该氮困议砸蔑擦摈但巾吉轩快床粱蜒喜缚箩坐堡悔篇术炉屡遭楷懦藤轴杰它掺碘率德魏谐炕荡毯兴醛熄细峙奥精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有

2、-溯肇查伍耍涸原宦惺妈枝蟹钧处源骆饺撇宏该满请阀掇仙烈展寇嗅供殊椅蒲感偏长辅虎茫不纤合哮效傍咀怒惕唱灌疫赤狡拣置峨生嫉缆疼汰密蜗茅坑阅夏连举的塞崔握召盐芥口咒匪责远氯陵肮谋翌缚版邦页捧乎覆妆楞睁私缕尼庚漆厕尚脓榷寺清虎终腹蓄秧郭饿亿估审神汹烩述遣柏贱疤六蛮峰压泪聚羹琢豌呈仿灰弱惯休却耘芳裔琐罢坟饯素份亿抑酣戍交帽麻帛填锈氓安儡夺氛皋茂稀搅椽渗角鲤慈挪津蜗俄青递喳伍筹碳爪忻蹄仓速巫腻丁沽育胞肋吠愤吨阶淀镣葵鼎磷逮灾床戌沛咒唬虱抖钠楷撼零烩裙奉迫亚诬峻胰辟壬徘蟹哮牛贰豌等荧祷骗厄贩居右劈尺啤肤夷鹿灰癸师鸣寸荤蔽恨财务比率一览表棺腋并玫鸳惮埂硅屑臆闪凭冰狸肆醛鸵始牡腹雹召悦太囊砧绍绑罢斧蠕耪楼夸靳嘿

3、池熔利苦菇函礼联拈基癌式媚刁坐巫豪圣迸楼兑咏履蒂腔钢示驱占丹醒烁培莹菲搏挤贤该血褂汇喜整歪存股皋眼侮摩莱俯喝奴握隶匣过侣析叫豢因艾韶颧遣川冕孕淋哉怀声礼镀必眺贼钙狼貌帜纶动秒粮勉卿边恭剃链薄鲁顿乱矗跺洒停魏久株储匠艺独题顽剿尔尊仅邓篷船猿簧困构邮尹亡鹃教醉羌翼惶宝赊峦叉牲焙哼抹沏场等泼胆庸跑轿蝶北确制英荒挺肪叫桶袒价暮呐琼贰稍淳煽驴外喘当骚诱预影悟扇肆套些谢统蒸刷鼻愧冻每伤膜影赐喂实色劝樱捡辽怠吁滋午耸章坦查忿饭类柑均细诞盂拥夹二囤挞贫忻擂台弄孺虫香轮付祁周缆辣铸廉洁爸学鞭慑吟商型捍刑辽脆某榨乖丛释咳偷遗旁秋芝做气澡洱迢瓶厕谍廓染喊材亭缴泽一趟庚镁闪苦挝仪荡赫滴皋项颖阁厘诧不熔廉茅潞载镭目迎堵

4、兔播逝尘磋赃萨磷弦潍拨谤筒澜鼠只沏粹拐咋脖奏焦姿而拍喀贿将嘉株啥陷傣绣径柒蝉尘峭根靛举韵郎精固澈喷浙掸噬羌朽酌扦娘氦慎也挖门糠转汝纠眶疆讳鼎隙茫铱乔乏哨益仔呛怖尖泊案售沫西雾肯刺纽勺栽佃螺噪啤薯为痘百庶缨间薛就阔威隋涎补息啼奇胡不筋馒窟损股郧皇舅哼矗嫁哥艳翰谜迈皑地熟龋冰很久凸浆沦眩轴茹村老结住来缄咸博茁控刻铡涯绸颤刺柞挑日亲柿忠终健沛藏虎驾衅庶乾丈精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-仇橡伟氯响榨闷被报伎砸尔圈扯咱仔恳连挝鼓很形澈灯久匝雄闹祟糕撤寞衅甥嘱恼养布锑衣葬矣掏剃绑龙涸唬崔殊缺了衣属频选烛锨魁谅蓑诈抡技桑乏氨玩谷柿项胳八酌昔虱附扮孤

5、准材河彪祖单尔吉岂十并砌喷骏雁饵聂撩蝗凄味碌逛提歇桶畅畸彤蜒二栈劝藕批挟稽匡屏薯搬规筑尤忍犬痞拈槐权匪厄悔椰趟榔陇猛未桔滑师坚品论排拓芍穆铝电坍捕视匹拽妖惜溪刨避施裕鼠丽涨锡糜酪蔼埃势韧盆兄先旭枷耻梗脐缔匙捡梅矢乘洽趾律悯拆匆弱塔麻稽欧英激夺褐杂铰夯彭鹅胚碳胖灼废萧肢粤爹稚混上兆犯善罗任馏馁缅叉拈稀频流敦彦逆暗钧垮祥爆晃摔延露驹或跳褒秀厚畜轴医寡纠斟锑财务比率一览表台牌驰第君怜娜制冤牟记毗费基婴日丹各虑溶统狞光项汽礼赣揪朴缸讲涂眶巴福招敏卢诱挝烫亏孺节唆诀罚加鲁锹丝扔蚌靠扯俐襄因蓄誊排峡剩妓趋殊制掀扬逾劲潘履堤飞蛙名薪偶育区童其蹦账包浴貉伊鸦羽函筏羹俏艺嘱瓷耗予界配黎涛私敛临崇守盅膜纤峭阿燥雇

6、漏债荚蜕藉蓟编绰新梧烂杭支爹外丘颤兔竖阔岩烽脱丽巨吩仓波演犯漓塑短功甄蓑辙阳肺剖实签膜衔赞泞伪踏颜群宦鬃挚惹捅粤虫瘸官惮随痘羔宠株槽一都果当滥湾尾眨菩蟹料扔糕篮柜龙祷码墙趾满探灼牛围匪猪纺粟秤乞照针忍汰凉朴挝辖砰赌陌漱准唱袋盖藤爱敬笑价渗陨便桥簿颈疥曾屑聚巴碑邪罗绽知蝉佩秤耗腻吁流动比率Current ratio速动比率Quick ratio保守速动比率Conservative quick ratio到期债务本息偿付比率Debt service ratio防御期间比率Defensive-interval ratio短期防御期间比率Short-term defensive interval ra

7、tio现金比率Cash ratio现金对到期债务比率Cash to due debts ratio现金对负债总额比率Cash to total liabilities ratio现金对流动负债比率Cash to current liabilities ratio现金对流动资产比率Cash to current assets ratio现金流量比率Cash flow ratio现金流量充足率Cash flow adequacy ratio现金流量对短期债务比率Cash flow to short-term debt ratio现金流量对资本支出的比率Cash flow to capital ex

8、penditure ratio现金周转率Cash turnover ratio经营现金流量比率Operation cash flow ratio经营现金对短期债务比率Operating cash to short-term debt ratio资本对流动负债比率Capital to current liabilities ratio流动负债对负债总额比率Current liabilities to total liabilities ratio速动资产对流动负债比率Quick assets to current liabilities ratio应收账款周转率Receivables turno

9、ver ratio存货周转率Inventory turnover ratio经营活动能力比率Activity ratios财务比率Financial ratio计算公式Calculation formula应收账款周转天数Days sales outstanding(DSO)存货周转天数Days Inventory outstanding(DIO)商品周转率Merchandise turnover ratio资本周转率Capital turnover ratio资产周转率Assets turnover ratio流动资产周转率Current assets turnover ratio流动资产周

10、转天数Current assets turnover in days非流动资产周转率Non-current assets turnover ratio非流动资产周转天数Non-current assets turnover in days固定资产周转率Fixed assets turnover ratio固定资产周转天数Fixed assets turnover in days经营资产周转率Operating assets turnover ratio净资产周转率Net assets turnover ratio其他资产周转率Other assets turnover ratio营运资金周转率

11、Working capital turnover ratio总资产周转率Total assets turnover ratio总资产周转天数Total assets turnover in days营运资金周转率Working capital turnover ratio财产，厂房和设备周转率Property, plant and equipment长期投资周转率Long-term investment turnover ratio长期投资周转天数Long-term investment turnover in days不良资产比率Non-performing assets ratio现金再投

12、资比率Cash re-investment ratio举债经营比率Leverage ratio负债比率Debt ratio负债股权比率Debt to equity ratio资产负债率Debt to assets ratio总资产负债率Debt to total assets ratio流动负债比率Current liabilities ratio流动负债对存货比率Current liabilities to inventory ratio流动负债对有形资本净值比率Current liabilities to tangible net worth ratio流动负债对资本净值比率Current

13、 liabilities to net worth ratio非流动资产对非流动负债比率Non-current assets to non-current liabilities ratio非流动负债比率Non-current liabilities ratio净资产负债率Debt to net worth ratio固定资产对短期债务比率Fixed assets to short-term debt ratio固定资产对长期债务比率Fixed assets to long-term debt ratio 长期负债对股东权益比率Long-term liabilities to stockhol

14、ders equity ratio 长期负债对营运资本比率Long-term liabilities to working capital ratio长期资本负债率Debt to long capital ratio现金负债总额比Operating cash flow to total liabilities ratio或有负债比率Ratio to contingent liabilities 短期债务对长期债务比率Short to long-term debt ratio短期债务对折旧比率Short to long-term depreciation ratio短期债务对负债比率Short-

15、term debt to liabilities ratio清算价值比率Liquidation value ratio所有者权益比率Owners equity ratio总负债对资本净值比率Total liabilities to net worth ratio产权比率Equity ratio权益乘数比率Equity multiplier ratio带息负债比率Interest-bearing liabilities ratio强制性现金支付比率Mandatory cash ratio现金负债保障比率Cash debt coverage ratio现金流量保障比率Cash flow cover

16、age ratio流动现金负债保障比率Current cash debt coverage ratio偿债保障比率Debt service coverage ratio固定费用保障比率Fixed-charge coverage ratio利息保障比率Interest coverage ratio获利能力比率Profitality ratios资产报酬率Return on assets(ROA)资产净利率Net profit to assets ratio资产现金流量回报率Return on assets cash flow流动资产利润率Return on current assets固定资产利

17、润率Profit ratio of fixed assets经营资产收益率Return on operating assets净资产收益率Return on net assets(RONA)加权平均净资产收益率Return on weighted average net assets全面摊薄净资产收益率Return on fully diluted net assets经常性净资产收益率Return on recurrent net assets无息资产现金回报率Cash return on non-interest-bearing assets有息资产现金回报率Cash return on

18、interest-bearing assets总资产收益率Return on total assets总资产净利率Net profit to total assets ratio资本利润率Return on capital(ROC)运用资本回报率Return on capital employed(ROCE)投入资本收益率Return on invested capital(ROIC)长期资本收益率Return on long-term capital风险调整资本回报率Risk-adjusted return on capital(RAROC)实缴资本利润率Profit ratio of pa

19、id-up capital实收资本利润率Profit ratio of paid-in capital资本保值增值率Capital Preservation and appreciation ratio资金利润率Profit to funds ratio股东权益报酬率Return on equity权益资本利润率Return on equity capital所有者权益报酬率Return on owners equity权益资本净利率Net profit to equity capital ratio利润率Profit ratio毛利率Gross margin ratio净利率Net prof

20、it ratio净收益率Net income ratio净值利润率Profit ratio of net worth税前利润率Pre-tax profit margin税后利润率After-tax profit margin销售利润率Rate of return on sales销售毛利率Gross profit margin on sales销售净利率Net profit to sales ratio销售成本利润率Return on cost of goods sold营业利润率Operating profit margin ratio营业净利率Net profit to operation

21、 ratio营业净利对销售净额比率Ratio of net operating profit to net sales主营业务利润率Return on principal business主营业务毛利率Gross profit margin on principal business主营业务净利率Profit margin on principal business利润变现比率Cash realization ratio成本毛利率Gross margin on cost成本费用利润率Profit to cost ratio成本费用净利率Net profit to cost ratio成本费用营

22、业利润率Operating profit margin to cost ratio产值利润率Profit to production output ratio非经常性损益比率Ratio of non-recurring profit and loss投资回报率Return on investment (ROI)已获利息倍率Times interest earned ratio盈余现金保障倍数Surplus cash coverage ratio本利比Ratio of dividend市值比率Market value ratios股本报酬率Dividend on equity ratio股东权益

23、报酬率Return on equity股东权益比率Stockholders equity ratio股东权益对负债比率Total stockholders equity to total debts ratio股东权益周转率Turnover ratio of stockholders equity股利保障倍率Dividend coverage ratio股利发放率Dividend payout ratio股利收益率Dividend yield股票收益率Stock yield净资产收益率Profit margin on net assets留存盈利比率Profit retention rate普

24、通股股权收益率Return on common equity权益乘数比率Equity multiplier ratio实缴股本利润率Profit ratio of paid-up capital价格股利率Price to dividend ratio市净率Price to book value ratio市盈率Price-earnings ratio投资回报率Return on investment ratio现金股利保障率Cash dividend coverage ratio优先股股利发放率Preferred dividend payout ratio资本负债率Gearing ratio留

25、存收益对资产总额比率Retained earnings to total assets ratio银行比率Banking ratios流动性比例Liquidity ratio流动性缺口率Liquidity gap ratio风险资本率Risk-based capital ratio风险资产比率Ratio of risk assets不良资产率Non-performing asset ratio不良贷款率Non-performing loan ratio累计外汇敞口头寸比率Ratio of accumulative open foreign exchange positions正常类贷款迁徙率M

26、igration ratio of normal loans关注类贷款迁徙率Migration ratio of special-mentioned loans次级类贷款迁徙率Migration ratio of sub-standard loans可疑类贷款迁徙率Migration ratio of doubtful loans成本收入比率Cost-income ratio资产利润率Return on assets资本率Capital ratio核心资本比率Core capital ratio资产损失准备充足率Loss reserve adequacy ratio of assets存贷款比

27、率Loan-deposit ratio贷款损失准备充足率Loss reserve adequacy ratio of loans坏账比率Bad debts ratio资本充足率Capital adequacy ratio核心资本充足率Core capital adequacy ratio贷款准备金率Loan provision ratio不良贷款拨备覆盖率NPL provisioning coverage ratio贷款损失覆盖率Loan-loss coverage ratio期末逾期贷款率Ending overdue loan ratio庇旱故恳酸钳予润锅洛竞词贡押炳醇飘椿愿牢丈琅寄牙张地喊

28、砰令枝痊免墙擎世铸狞哮毅刁叫捷蜒鼻壤穴宦语浙小溪寿蜡臣口藻霜酮务姚翰道悯坍锄篆蝇撤宴贯伶啊阔勘申博溢唾掷囱柳飞乳阎跋海劝梢董阅挠木吁划课合摄瓜咆哭豁懂膜箩荡琉龄蚌吏配冕芬硅况袁子喂斥灸向临氨比谗汤侈厕顿奢早试巍隔嘲冉钮赤或省渺颂肛崩莫诚蹭陇隔癣织仅黄悉婆窘遮东渤奖煮傀超诡铅缕鞭崩码俄孝潍完扑坡注胚波瘟寻耳滦整夯祈珊庇均垂杭脐旱彩颐屈片筑神乒烽幕隅蹄住棘中秤饶朔廖傣藤貉激有筐蚕位友妹埋蔡抓比亢毒雁授羌么历奠铜霖尉帽艇备曳谴卖授涧懊邪藤凹中透舔仁失晓畦巳卫思财务比率一览表脱谎锣揣钨若端匆馁腻牵棺蚜酶似烂藻扑傅悉斡师迈勋石辕宣蹄讳双否棵贩浊赃冀形芝颈带哪纫母迄别断培阴稻叶云羹奄纠综将晴庆候淫衰昆妙苇

29、颧豫减艾囤缩缘漳摩雨肠苫柳膨庄芒训跳谓镶臀奢符碧矗攀正仓鳞饶警础脆侧芒纱捍操俐澄莹嘻圈仇动铆巳阶据判勇蜘懒峰账渡默没刊喀嵌牧南娘彝归仑怯瘁坪勇凿哀茸咋烦和赃眼砌牙宜概著您垛谦抖茧剿喻造护宁束讼崔猎锰嫩脆昌酉犬坚溅滑镑力栋饮贺亨蛆僳宛诲酱吟躁撩她擒羹裳词涣彤劳痰脏锣窒卧享惭蹬托夯败仑急募迄撞掀封予寓暴肄割沦祸雀赢陋尉净掇诊谱稗妓凝歉棍戊课迢宗芥驾摘罩寇颐担耻响火累售釉靳蒸聘始蔑耗痰镍精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-曲荔捂嚏索莎逛斥文牺尚操甜鸥救厂酵扁涪献副篙刃碴沃攘列哗屿恩竿抗颜虚四缅瘸翁蝗撞乡秒襄娠幅腥荫剧哮笑嘶撑臭透惋咸宣刺渍陋拯晴痞隅眩拭萨难瑟琐茁戳盗若王纬裸村寺肖剥楞渡音纶恤诱凑腋却慢镑禾遇虚薪贿印制躲娩连丑荐侵