Accounts receivable turnover (应收帐周转率) | = | freeway Net credit sales (净賖销) |
Average accounts receivable (平均应收帐) | ||
| 动名词作定语 |
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) |
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) | ||
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) × 365 |
Net credit sales (净賖销) | ||
Debt ratio (负债比率) | = | 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) | ||
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) | = dbc | Cost of goods sold (销售成本) |
Average inventory (平均库存) | ||
Price-earnings ratio (市盈率) | = | Market price per share (幼儿启蒙每股市值) |
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) | deeplink||
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) | ||
| mba培训班 |
Return on total asts (总资产收益率) | = | Net income (净利润) |
Average total asts (平均总资产) | ||
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) | ||
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