财务分析考试公式

更新时间:2023-05-16 10:54:36 阅读: 评论:0

FORMULA SHEET (公式表)
Accounts receivable turnover (应收帐周转率)
=
Net credit sales (净賖销)
Average accounts receivable (平均应收帐)
Acid-test ratio
(酸性测试比率)
=
Cash, short-term investments, accounts receivable and notes receivable
(现金, 短线投资, 应收帐及应收票据)正月十五元宵节的来历
Current liabilities (流动负债)
Basic earnings per share (基本每股收益)
=
Net income (净收入) – Preferred dividends (优先股息)
Weighted-average common shares outstanding
(已发行普通股的加权平均数)
Book value per common share
(普通股每股净值)
=
Shareholders’ equity applicable to common shares (普通股股权)
Number of common shares outstanding (普通股股数)
Current ratio
(流动比率)
=
Current asts (流动资产)
Current liabilities (流动负债)
枸杞茶的功效与作用
Days’ sales in inventory
(存货在库天数)
=
Ending inventory (期末存货) × 365
Cost of goods sold (销售成本)
Days’ sales uncollected
(应收帐款收数期)
=
Ending accounts receivable (期末应收帐款寒冷近义词) × 365
Net credit sales (净賖销)
Debt ratio (负债比率)
内控合规
=
Total liabilities (总负债)
Total asts (总资产)
Debt-to-equity ratio
(负债与股东权益比率)
=
Total liabilities (总负债)
Total equity (总权益)
坐失良机
Dividend yield
(股利收益率)
=
Annual dividends per share (每股股利)
Market price per share (每股市值)
Equity ratio
(股东权益比率)
=
Total equity (总权益)
Total asts (总资产)
Gross margin (毛利)
=
Net sales (净营业收入) – Cost of sales (销售成本)
Net sales (净营业收入)
Inventory turnover
(存货周转率)
=
Cost of goods sold (销售成本)
Average inventory (平均库存)
目字笔画
Price-earnings ratio
(市盈率)
=
Market price per share (每股市值)
Earnings per share (每股盈利)
Profit margin
(边际利润率)
=
Net income (净利润)
Net sales (净营业收入)
Return on common stockholders’ equity
(股东权益收益率)
=
Net income (净利润) – Preferred dividends (优先股息)
Average common stockholders’ equity (平均普通股东权益)
Return on total asts
被难日(总资产收益率)
=
Net income (净利润)
Average total asts (平均总资产)
变形金刚5下载Times interest earned
(利息保障倍数)
=
Income before interest expen and income taxes
(利息及税前利润)
Interest expen (利息开支)
Total ast turnover
(总资产周转率)
=
Net sales (净营业收入)
Average total asts (平均总资产)

本文发布于:2023-05-16 10:54:36,感谢您对本站的认可!

本文链接:https://www.wtabcd.cn/fanwen/fan/89/903448.html

版权声明:本站内容均来自互联网,仅供演示用,请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系,我们将在24小时内删除。

标签:普通股   应收   利息   比率   负债   股东权益
相关文章
留言与评论(共有 0 条评论)
   
验证码:
推荐文章
排行榜
Copyright ©2019-2022 Comsenz Inc.Powered by © 专利检索| 网站地图