To measure financial statements here, kind of ratios to be ud are:
• Profitability Ratios （盈利能力比率）
• Liquidity Ratios （流动资金比率）
• Efficiency Ratios （效率比率）
• Leverage Ratios （杠杆比率）五大员培训
• Market Ratios （市场比率）
orchid• Dupont de-Composition Ratios （杜邦去组成比）
• Altman Z-score （奥特曼z值）
一：diplomatProfitability Ratios （盈利能力比率）
Profit Margin on Sales ratio＝ profit after tax / net sales
Basic Earning Power ratio = operating income / total asts
Return on Sales ratio= operating income / net sales
Return on Asts (ROA) ratio = income before taxes / total asts
Return on Investment (ROI) ratio = net income / capital employed
Return on Equity (ROE) ratio = net income available for stockholders / equity
王菲大连演唱会二 Liquidity Ratios（流动资金比率）贾斯丁比伯的歌曲
Current ratio= current asts / current liabilities
Quick ratio= (current asts - inventories) / current liabilities
三 Efficiency Ratios （效率比率）
Accounts Receivable Turnover = net sales / accounts receivable
Accounts Receivable Collection = 365 / accounts receivable turnover
Inventory Turnover = cost of goods sold / average inventory
Days Inventory = 365 / inventory turnover新东方英语暑假班
Accounts Payable Turnover = cost of goods sold / accounts payable
Days Payable = 365 / accounts payable turnover
Cash Flow Cycles = Days Inventory + Accounts Receivable Collection – Days Payable
四 Leverage Ratios （杠杆比率）
Long-term Debt ratio = long-term debt / (capital employed – short-term debt)
Total Debt ratio = (long-term debt + short-term debt) / capital employed
Debt to Equity ratio = total debt / equity
score是什么意思>眼部化妆技巧
五 Market Ratios （市场比率）
Earning Per Share（EPS） = net income / shares outstanding
Price Earning ratio (P/E) = price per share / EPS
六 Dupont de-Composition Ratios （杜邦去组成比）
ROE = net income / net sales x net sales / total ast x total asts / capital employed
= profit margin x asts turnover x capital multiplier
profit margin = net income / net sales
英语6级词汇= (net sales - costs + profit from associated companies + interest and other income - interest expen - taxation – income applicable to minority interest +
income/loss from non-operations) / net sales
asts turnover = net sales / total asts
名副其实的近义词capital multiplier = total asts / capital employed
= total asts / (total asts - total liabilities + short-term debt + long-term debt)
ROE = profit margin x asts turnover x capital multiplier
