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基礎(chǔ)財(cái)務(wù)指標(biāo)匯總（英文版）全部需要記住_^_Currentratio=Currentassets÷CurrentliabilitiesQuickratio=(Cash+Short-termmarketableinvestments+Receivables)÷CurrentliabilitiesCashratio=(Cash+Short-termmarketableinvestments)÷CurrentliabilitiesDefensiveintervalratio=(Cash+Short-termmarketableinvestments+Receivables)÷DailycashexpendituresReceivablesturnoverratio=Totalrevenue÷AveragereceivablesDaysofsalesoutstanding(DSO)=Numberofdaysinperiod÷ReceivablesturnoverratioInventoryturnoverratio=Costofgoodssold÷AverageinventoryDaysofinventoryonhand(DOH)=Numberofdaysinperiod÷InventoryturnoverratioPayablesturnoverratio=Purchases÷AveragetradepayablesNumberofdaysofpayables=Numberofdaysinperiod÷PayablesturnoverratioCashconversioncycle(netoperatingcycle)=DOH+DSO–NumberofdaysofpayablesWorkingcapitalturnoverratio=Totalrevenue÷AverageworkingcapitalFixedassetturnoverratio=Totalrevenue÷AveragenetfixedassetsTotalassetturnoverratio=Totalrevenue÷AveragetotalassetsGrossprofitmargin=Grossprofit÷TotalrevenueOperatingprofitmargin=Operatingprofit÷TotalrevenuePretaxmargin=Earningsbeforetaxbutafterinterest÷TotalrevenueNetprofitmargin=Netincome÷TotalrevenueOperatingreturnonassets=Operatingincome÷AveragetotalassetsReturnonassets=Netincome÷AveragetotalassetsReturnonequity=Netincome÷Averageshareholders’equityReturnontotalcapital=Earningsbeforeinterestandtaxes÷(Interestbearingdebt+Shareholders’equity)Returnoncommonequity=(Netincome–Preferreddividends)÷Averagecommonshareholders’equityTaxburden=Netincome÷EarningsbeforetaxesInterestburden=Earningsbeforetaxes÷EarningsbeforeinterestandtaxesEBITmargin=Earningsbeforeinterestandtaxes÷TotalrevenueFinancialleverageratio(equitymultiplier)=Averagetotalassets÷Averageshareholders’equityTotaldebt=Thetotalofinterest-bearingshort-termandlong-termdebt,excludingliabilitiessuchasaccruedexpensesandaccountspayableDebt-to-assetsratio=Totaldebt÷TotalassetsDebt-to-equityratio=Totaldebt÷Totalshareholders’equityDebt-to-capitalratio=Totaldebt÷(Totaldebt+Totalshareholders’equity)Interestcoverageratio=Earningsbeforeinterestandtaxes÷InterestpaymentsFixedchargecoverageratio=(Earningsbeforeinterestandtaxes+Leasepayments)÷(Interestpayments+Leasepayments)Dividendpayoutratio=Commonsharedividends÷NetincomeattributabletocommonsharesRetentionrate=(Netincomeattributabletocommonshares–Commonsharedividends)÷Netincomeattributabletocommonshares=1–PayoutratioSustainablegrowthrate=Retentionrate×ReturnonequityEarningspershare=(Netincome–Preferreddividends)÷WeightedaveragenumberofordinarysharesoutstandingBookvaluepershare=Commonstockholders’equity÷TotalnumberofcommonsharesoutstandingFreecashflowtoequity(FCFE)=Cashflowfromoperatingactivities–Investmentinfixedcapital+NetborrowingFreecashflowtothefirm(FCFF)=Cashflowfromoperatingactivities+Interestexpense×(1–Taxrate)–Investmentinfixedcapital

(Interestexpenseshouldbea

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