CFA⼀级中⽤到所有⽐率总结
Ast Turnover 资产周转率 (Revenue) / (Average Total Ast)
Average Collection Period 平均收款期 (Days * Average Receivable) / (Credit Sales)
离任审计Basic EPS 基本每股收益 (Net Income - Dividend) / (Weighted Common Share Outstanding)
苹果的单词Current Ratio 流动⽐率 (Current Ast) / (Current Liability)
Defensive Interval Ratio 防卫区间⽐例 (cash + marketable curities + receivable)/(average daily expenditure)
Diluted EPS 稀释每股收益 (Net Income - Dividend + Convertible Pref Dividend + (Convertible Debt Interest)*(1-t)) / (Weighted Common Share + Shares from Convertible Pref Shares + Share from Convertible Debt + Share from Stock Option) Fixed Charge Coverage 固定费⽤保障数 (EBIT + Lea Payment) / (Interest Payment + Lea Payment)
因为这个⽐率牵扯到租借（Lea），所以它对需要评价偿还能⼒（Solvency）的公司很重要。一定造句
Inventory Turnover 存货周转率 (COGS) / (Average Turnover)
Operating Profit Margin 营业利润率 (EBIT) / (Net Sales)
七十岁生日贺词Payable Turnover 应付账款周转率 (Purcha) / (Average Payable)
Quick Ratio 速动⽐率 (Cash + Marketable Securities + Receivables) / (Current Liabilities)
Receivable Turnover 应收账款周转率 (Annual Sales) / (Average Receivables)
DSO (Days) / Receivable Turnover乘法的验算
Days of Inventory on Hand 平均存货周转天数 (365) / (Inventory Turnover)
Days of Payable 平均付款期 (365) / (Payable Turnover)
Cash Conversion Cycle 现⾦周转周期 DSO + (Days of Inventory on Hand) - (Number of Days Payable)
Tax Retention Rate 保留税率 1 - (taxes / EBIT)
Tax Burden （Net Income）/ (EBT)
Tax Burden == Tax Retention Rate == (1 - Tax Rate)另眼相看
雨中小故事
Cash Flow Earning Index 现⾦流收⼊指数 (Operating Cash Flow) / (Net Income)
Gross Profit Margin ⽑利率 (Gross Profit) / (Revenue)
欧乐堡在哪里Net Profit Margin 净利率 (Net Income) / (Revenue)
