Financial statement 财务报表
ratio analysis 比率分析
Measuring company’s profitability衡量企业获利能力的常见指标
1.gross margin 毛利率
Show the percentage of each sales dollar earned as gross profit.
2.operating profit 经营活动利润率(税前净利率)
Show the percentage of each sales dollar earned as net profit before pay income tax.
3.rate of return on net sales (net profit margin) 销售净利率
Show the percentage of each sales dollar earned as net profit after pay income tax.
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4.rate of return on total asts (ROA) 总资产报酬率儚さ
Measures how profitably a company us its asts
5.rate of return on common stockholders’ equity (ROE) 所有者权益报酬率（净资产报酬率）
Gauges how much income is earned with the money invested by the common shareholders.
6.earning per share (EPS) 每股收益
Give the amount of net income earned for each share of the company’s common stock outstanding.
Measuring company’s solvency衡量企业偿债能力的常见指标
1.measuring ability to pay current liabilities 衡量流动负债偿还能力
(1)current ratio 流动比率
Measures ability to pay current liabilities with current asts.
(2)quick ratio (acid test ratio) 速动比率（酸性测试比率）
Shows ability to pay all current liabilities if they come due immediately
red是什么意思
2.measuring ability to pay non-current liabilities衡量非流动负债偿还能力
trailblazer称赞的意思(1)debt ratio 负债率
parallelism
2021考研科目时间表Indicated percentage of asts financed with debt
工程施工管理(2)times interest earned ratio 利息保障倍数
Measures the number of times operating income can cover interest expen.
Measuring company’s liquidity衡量企业流动性的常见指标
1.inventory turnover 存货周转率
Indicated the lling ability of inventory
cramer2.accounts receivable turnover 应收账款周转率
Accounts receivable turnover measures the ability to collect cash from credit customers.
3.accounts payable turnover 应付账款周转率
Accounts payable turnover measures the number of times per year that the company pays off its accounts payable.
4.asts turnover 总资产周转率
Ast turnover measures the amount of net sales generated for each dollar invested in asts.
