Financial statement ratio analysis財(cái)務(wù)報(bào)表比率分析資料

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1、Financialstatement財(cái)務(wù)報(bào)表ratioanalysis比率分析Measuringcompany’sprofitability衡量企業(yè)獲利能力的常見指標(biāo)2Measuringcompany’ssolvency衡量企業(yè)償債能力的常見指標(biāo)3Measuringcompany’sliquidity衡量企業(yè)流動(dòng)性的常見指標(biāo)44Measuringcompany’sprofitability衡量企業(yè)獲利能力的常見指標(biāo)1.grossmargin毛利率Showthepercentageofeachsalesdol

2、larearnedasgrossprofit.2.operatingprofit經(jīng)營活動(dòng)利潤率(稅前凈利率)Showthepercentageofeachsalesdollarearnedasnetprofitbeforepayincometax.3.rateofreturnonnetsales(netprofitmargin)銷售凈利率Showthepercentageofeachsalesdollarearnedasnetprofitafterpayincometax.4.rateofreturnont

3、otalassets(ROA)總資產(chǎn)報(bào)酬率Measureshowprofitablyacompanyusesitsassets5.rateofreturnoncommonstockholders’equity(ROE)所有者權(quán)益報(bào)酬率（凈資產(chǎn)報(bào)酬率）Gaugeshowmuchincomeisearnedwiththemoneyinvestedbythecommonshareholders.6.earningpershare(EPS)每股收益Givetheamountofnetincomeearnedfore

4、achshareofthecompany’scommonstockoutstanding.4Measuringcompany’ssolvency衡量企業(yè)償債能力的常見指標(biāo)1.measuringabilitytopaycurrentliabilities衡量流動(dòng)負(fù)債償還能力(1)currentratio流動(dòng)比率Measuresabilitytopaycurrentliabilitieswithcurrentassets.(2)quickratio(acidtestratio)速動(dòng)比率（酸性測試比率）Shows

5、abilitytopayallcurrentliabilitiesiftheycomedueimmediately2.measuringabilitytopaynon-currentliabilities衡量非流動(dòng)負(fù)債償還能力(1)debtratio負(fù)債率Indicatedpercentageofassetsfinancedwithdebt(2)timesinterestearnedratio利息保障倍數(shù)Measuresthenumberoftimesoperatingincomecancoverinter

6、estexpense.4Measuringcompany’sliquidity衡量企業(yè)流動(dòng)性的常見指標(biāo)1.inventoryturnover存貨周轉(zhuǎn)率Indicatedthesellingabilityofinventory2.accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率Accountsreceivableturnovermeasurestheabilitytocollectcashfromcreditcustomers.3.accountspayableturnover應(yīng)付賬款周轉(zhuǎn)率

7、Accountspayableturnovermeasuresthenumberoftimesperyearthatthecompanypaysoffitsaccountspayable.4.assetsturnover總資產(chǎn)周轉(zhuǎn)率Assetturnovermeasurestheamountofnetsalesgeneratedforeachdollarinvestedinassets.4