財(cái)務(wù)指標(biāo)匯總分析

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1、學(xué)院經(jīng)濟(jì)與貿(mào)易學(xué)院專業(yè)電子商務(wù)學(xué)生姓名周藝新12/27/20111:33:23PM指標(biāo)匯總流動(dòng)性liquidity主要指標(biāo)：企業(yè)應(yīng)收貨款的流動(dòng)性可以通過如下指標(biāo)進(jìn)行衡量：期末應(yīng)收賬款的回收天數(shù)（單位：天）days’salesinreceivable應(yīng)收賬款周轉(zhuǎn)率（單位：次）accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)天數(shù)（單位：天）accountsreceivableturnoverindays存貨流動(dòng)性分析liquidityofinventory期末存貨周轉(zhuǎn)天數(shù)（單位：天）days’salesininventory存貨周轉(zhuǎn)率（單位：次數(shù)）inven

2、toryturnoverperyear存貨周轉(zhuǎn)天數(shù)（單位：天）inventoryturnoverindays運(yùn)營(yíng)周期operatingcycle流動(dòng)資產(chǎn)與流動(dòng)負(fù)債之比currentassetcomparedwithcurrentliabilities營(yíng)運(yùn)資本workingcapital流動(dòng)比率currentratio酸性測(cè)試比率acid-testratio現(xiàn)金比率cashratio銷售額與運(yùn)營(yíng)資本比（運(yùn)營(yíng)資本周轉(zhuǎn)率）salestoworkingcapital（workingcapitalturnover）經(jīng)營(yíng)現(xiàn)金流量/本期到期的長(zhǎng)期債務(wù)與本期應(yīng)付票據(jù)之和Operatin

3、gcashflow/currentmaturitiesoflong-termdebtandcurrentnotespayable長(zhǎng)期債務(wù)償還能力long-termdebt-payingability主要分析指標(biāo)：利息保障系數(shù)timesinterestearned固定費(fèi)用償付能力fixedchargecoverage負(fù)債比率debtratio產(chǎn)權(quán)比率debt/equityratio負(fù)債與有形凈值比率debttotangiblenetworthratio債務(wù)保障比率operatingcashflow/totaldebt盈利能力profitabilitymeasures評(píng)價(jià)主

4、要指標(biāo)：凈利潤(rùn)率netprofitmargin全部資產(chǎn)周轉(zhuǎn)率totalassetturnover資產(chǎn)回報(bào)率returnonassets經(jīng)營(yíng)利潤(rùn)率operatingincomemargin經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率operatingassetturnover經(jīng)營(yíng)資產(chǎn)報(bào)酬率returnonoperatingassets銷售額與固定資產(chǎn)之比salestofixedassets資產(chǎn)報(bào)酬率returnoninvestment全部資產(chǎn)報(bào)酬率returnontotalequity普通股權(quán)益報(bào)酬率returnoncommonequity毛利率grossprofitmargin投資者分析invest

5、oranalysis主要指標(biāo)：財(cái)務(wù)杠桿程度computationofthedegreeoffinancialleverage普通股每股收益earningspercommonshare市盈率price/earningsratio留存收益率percentageofearningsretained股利支付率dividendpayoutratio股利與市價(jià)比率dividendsyield每股賬面價(jià)值bookvaluepershare每股經(jīng)營(yíng)現(xiàn)金流量operatingcashpershare期權(quán)的重要性materialityofoptions12/27/20111:33:23PM

6、流動(dòng)性liquidity流動(dòng)性主要指標(biāo)：企業(yè)應(yīng)收貨款的流動(dòng)性可以通過如下指標(biāo)進(jìn)行衡量：期末應(yīng)收賬款的回收天數(shù)（單位：天）days’salesinreceivable應(yīng)收賬款周轉(zhuǎn)率（單位：次）accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)天數(shù)（單位：天）accountsreceivableturnoverindays存貨流動(dòng)性分析liquidityofinventory期末存貨周轉(zhuǎn)天數(shù)（單位：天）days’salesininventory存貨周轉(zhuǎn)率（單位：次數(shù)）inventoryturnoverperyear存貨周轉(zhuǎn)天數(shù)（單位：天）inventorytu

7、rnoverindays運(yùn)營(yíng)周期operatingcycle流動(dòng)資產(chǎn)與流動(dòng)負(fù)債之比currentassetcomparedwithcurrentliabilities營(yíng)運(yùn)資本workingcapital流動(dòng)比率currentratio酸性測(cè)試比率acid-testratio現(xiàn)金比率cashratio銷售額與運(yùn)營(yíng)資本比（運(yùn)營(yíng)資本周轉(zhuǎn)率）salestoworkingcapital（workingcapitalturnover）經(jīng)營(yíng)現(xiàn)金流量/本期到期的長(zhǎng)期債務(wù)與本期應(yīng)付票據(jù)之和Operatingcashflow/currentmaturitie