財(cái)管公式-管理用財(cái)務(wù)報(bào)表體系計(jì)算公式

會(huì)計(jì)實(shí)操文庫(kù)1/6財(cái)管公式-管理用財(cái)務(wù)報(bào)表體系計(jì)算公式類型公式公式變形短期償債能力營(yíng)運(yùn)資本=流動(dòng)資產(chǎn)-流動(dòng)負(fù)債流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債速動(dòng)比率=速動(dòng)資產(chǎn)/流動(dòng)負(fù)債現(xiàn)金比率=貨幣資金/流動(dòng)負(fù)債現(xiàn)金流量比率=經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~/流動(dòng)負(fù)債【注意】分母上的流動(dòng)負(fù)債直接用期末數(shù)營(yíng)運(yùn)資本=長(zhǎng)期資本-長(zhǎng)期資產(chǎn)營(yíng)運(yùn)資本配置比率=營(yíng)運(yùn)資本/流動(dòng)資產(chǎn)1/流動(dòng)比率+營(yíng)運(yùn)資本配置比率=1長(zhǎng)期償債能力資產(chǎn)負(fù)債率=負(fù)債/資產(chǎn)產(chǎn)權(quán)比率=負(fù)債/股東權(quán)益權(quán)益乘數(shù)=資產(chǎn)/股東權(quán)益長(zhǎng)期資本負(fù)債率=[非流動(dòng)負(fù)債/（非流動(dòng)負(fù)債+股東權(quán)益）]利息保障倍數(shù)=（凈利潤(rùn)+利息費(fèi)用+所得稅費(fèi)用）/利息支出現(xiàn)金流量利息保障倍數(shù)=經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~/利息費(fèi)用現(xiàn)金流量債務(wù)比=經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~/負(fù)債總額（年末數(shù)）權(quán)益乘數(shù)=1+產(chǎn)權(quán)比率=1/（1-資產(chǎn)負(fù)債率）產(chǎn)權(quán)比率=資產(chǎn)負(fù)債率*權(quán)益乘數(shù)【提示】三個(gè)指標(biāo)同方向變動(dòng)，如果一個(gè)指標(biāo)達(dá)到最大，另外兩個(gè)指標(biāo)也達(dá)到最大營(yíng)運(yùn)能力比率應(yīng)收賬款周轉(zhuǎn)率=營(yíng)業(yè)收入/應(yīng)收賬款應(yīng)收賬款周轉(zhuǎn)天數(shù)=365/應(yīng)收賬款周轉(zhuǎn)率【提示】壞賬準(zhǔn)備金額較大，需將應(yīng)收賬款調(diào)整為計(jì)提壞賬準(zhǔn)備之前的值存貨周轉(zhuǎn)率=營(yíng)業(yè)收入/存貨存貨周轉(zhuǎn)天數(shù)=365/存貨周轉(zhuǎn)率總資產(chǎn)周轉(zhuǎn)率=營(yíng)業(yè)收入/總資產(chǎn)總資產(chǎn)周轉(zhuǎn)天數(shù)=365/總資產(chǎn)周轉(zhuǎn)率存貨周轉(zhuǎn)率=營(yíng)業(yè)成本/存貨【提示】評(píng)價(jià)存貨管理業(yè)績(jī)，用營(yíng)業(yè)成本計(jì)算，其余情形都用營(yíng)業(yè)收入計(jì)算總資產(chǎn)周轉(zhuǎn)天數(shù)=Σ各單項(xiàng)資產(chǎn)周轉(zhuǎn)天數(shù)

盈利能力比率營(yíng)業(yè)凈利率=凈利潤(rùn)/營(yíng)業(yè)收入總資產(chǎn)凈利率=凈利潤(rùn)/總資產(chǎn)權(quán)益凈利率=凈利潤(rùn)/股東權(quán)益總資產(chǎn)凈利率=營(yíng)業(yè)凈利率*總資產(chǎn)周轉(zhuǎn)次數(shù)市價(jià)比率市盈率=每股市價(jià)/每股收益每股收益=凈利潤(rùn)/流通在外普通股加權(quán)平均數(shù)市凈率=每股市價(jià)/每股凈資產(chǎn)每股凈資產(chǎn)=普通股股東權(quán)益/流通在外普通股數(shù)市銷率=每股市價(jià)/每股營(yíng)業(yè)收入每股收入=營(yíng)業(yè)收入/流通在外普通股加權(quán)平均數(shù)如果有優(yōu)先股：每股收益=（凈利潤(rùn)-優(yōu)先股股息）/流通在外普通股加權(quán)平均數(shù)傳統(tǒng)杜邦分析權(quán)益凈利率=總資產(chǎn)凈利率*權(quán)益乘數(shù)=營(yíng)業(yè)凈利率*總資產(chǎn)周轉(zhuǎn)次數(shù)*權(quán)益乘數(shù)管理用財(cái)務(wù)報(bào)表體系管理用資產(chǎn)負(fù)債表：凈經(jīng)營(yíng)資產(chǎn)=經(jīng)營(yíng)資產(chǎn)-經(jīng)營(yíng)負(fù)債=經(jīng)營(yíng)營(yíng)運(yùn)資本+凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)=凈負(fù)債+股東權(quán)益=凈投資資本凈金融負(fù)債=金融負(fù)債-金融資產(chǎn)=凈負(fù)債凈經(jīng)營(yíng)資產(chǎn)增加=籌資總需求管理用利潤(rùn)表：凈利潤(rùn)=經(jīng)營(yíng)損益+金融損益=稅后經(jīng)營(yíng)凈利潤(rùn)-稅后利息費(fèi)用稅后利息費(fèi)用=利息費(fèi)用-利息收入+金融資產(chǎn)減值損失-金融資產(chǎn)投資收益±金融資產(chǎn)公允價(jià)值變動(dòng)損益管理用現(xiàn)金流量表：營(yíng)業(yè)現(xiàn)金毛流量=稅后經(jīng)營(yíng)凈利潤(rùn)+折舊攤銷營(yíng)業(yè)現(xiàn)金凈流量=營(yíng)業(yè)現(xiàn)金毛流量-經(jīng)營(yíng)營(yíng)運(yùn)資本增加實(shí)體現(xiàn)金流=營(yíng)業(yè)現(xiàn)金凈流量-資本支出資本支出=凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加+折舊攤銷股權(quán)現(xiàn)金流=股利-股票發(fā)行+股票回購(gòu)=凈利潤(rùn)-股東權(quán)益增加債務(wù)現(xiàn)金流=稅后利息-凈負(fù)債增加資本支出=期末長(zhǎng)期資產(chǎn)+折舊攤銷-期初長(zhǎng)期資產(chǎn)凈經(jīng)營(yíng)資產(chǎn)總投資=凈經(jīng)營(yíng)資產(chǎn)凈投資+折舊攤銷凈經(jīng)營(yíng)資產(chǎn)總投資=經(jīng)營(yíng)營(yíng)運(yùn)資本增加+凈經(jīng)營(yíng)性長(zhǎng)期資產(chǎn)增加額+折舊攤銷=經(jīng)營(yíng)營(yíng)運(yùn)資本增加+資本支出實(shí)體現(xiàn)金流=稅后經(jīng)營(yíng)凈利潤(rùn)-凈經(jīng)營(yíng)資產(chǎn)凈投資改進(jìn)的杜邦分析體系權(quán)益凈利率=凈經(jīng)營(yíng)資產(chǎn)凈利率+（凈經(jīng)營(yíng)資產(chǎn)凈利率-稅后利息率）*凈財(cái)務(wù)杠桿杠桿貢獻(xiàn)率=（凈經(jīng)營(yíng)資產(chǎn)凈利率-稅后利息率）*凈財(cái)務(wù)杠桿經(jīng)營(yíng)差異率=凈經(jīng)營(yíng)資產(chǎn)凈利率-稅后利息率凈財(cái)務(wù)杠桿=杠桿貢獻(xiàn)率/經(jīng)營(yíng)差異率=凈負(fù)債/股東權(quán)益銷售百分比法銷售百分比=基期經(jīng)營(yíng)資產(chǎn)（負(fù)債）/基期營(yíng)業(yè)收入經(jīng)營(yíng)資產(chǎn)（負(fù)債）=預(yù)計(jì)營(yíng)業(yè)收入*各項(xiàng)目銷售百分比融資總需求=預(yù)計(jì)凈經(jīng)營(yíng)資產(chǎn)總計(jì)-基期凈經(jīng)營(yíng)資產(chǎn)總計(jì)=基期凈經(jīng)營(yíng)資產(chǎn)*銷售增長(zhǎng)率融資總需求=增加留存收益+增加借款+可動(dòng)用金融資產(chǎn)外部融資額=（經(jīng)營(yíng)資產(chǎn)銷售百分比-經(jīng)營(yíng)負(fù)債銷售百分比）*營(yíng)業(yè)收入增加-預(yù)計(jì)營(yíng)業(yè)收入*預(yù)計(jì)營(yíng)業(yè)凈利率*預(yù)計(jì)利潤(rùn)留存率方法一：經(jīng)營(yíng)資產(chǎn)（負(fù)債）增加=銷售額增加*經(jīng)營(yíng)資產(chǎn)銷售百分比方法二：經(jīng)營(yíng)資產(chǎn)（負(fù)債）增加=基期經(jīng)營(yíng)資產(chǎn)（負(fù)債）*銷售增長(zhǎng)率增長(zhǎng)率內(nèi)含增長(zhǎng)率=[（預(yù)計(jì)凈利潤(rùn)/預(yù)計(jì)凈經(jīng)營(yíng)資產(chǎn)）*預(yù)計(jì)利潤(rùn)留存率]/[1-（預(yù)計(jì)凈利潤(rùn)/預(yù)計(jì)凈經(jīng)營(yíng)資產(chǎn)）*預(yù)計(jì)利潤(rùn)留存率]【提示】計(jì)算內(nèi)含增長(zhǎng)率用的是下一年的預(yù)計(jì)數(shù)，且內(nèi)含增長(zhǎng)率只用在管理用財(cái)務(wù)報(bào)表體系內(nèi)含增長(zhǎng)率=（預(yù)計(jì)銷售凈利率*凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率*預(yù)計(jì)利潤(rùn)留存率）/（1-預(yù)計(jì)銷售凈利率*凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)率*預(yù)計(jì)利潤(rùn)留存率）傳統(tǒng)財(cái)務(wù)報(bào)表：可持續(xù)增長(zhǎng)率（期初股東權(quán)益）=營(yíng)業(yè)凈利率*期末總資產(chǎn)周轉(zhuǎn)次數(shù)*期末總資產(chǎn)期初權(quán)益乘數(shù)*利潤(rùn)留存率=股東權(quán)益增長(zhǎng)率=股東權(quán)益本期增加/期初股東權(quán)益可持續(xù)增長(zhǎng)率（期末股東權(quán)益）=營(yíng)業(yè)凈利率*期末總資產(chǎn)周轉(zhuǎn)次數(shù)*期末總資產(chǎn)權(quán)益乘數(shù)*利潤(rùn)留存率/（1-業(yè)凈利率*期末總資產(chǎn)周轉(zhuǎn)次數(shù)*期末總資產(chǎn)權(quán)益乘數(shù)*利潤(rùn)留存率）管理用財(cái)務(wù)報(bào)表：可持續(xù)增長(zhǎng)率（期初股東權(quán)益）=營(yíng)業(yè)凈利率*期末凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)*期末凈經(jīng)營(yíng)資產(chǎn)期初權(quán)益乘數(shù)*利潤(rùn)留存率管理用財(cái)務(wù)報(bào)表：可持續(xù)增長(zhǎng)率（期末股東權(quán)益）=營(yíng)業(yè)凈利率*期末凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)*期末凈經(jīng)營(yíng)資產(chǎn)權(quán)益乘數(shù)*利潤(rùn)留存率/（1-營(yíng)業(yè)凈利率*期末凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)*期末凈經(jīng)營(yíng)資產(chǎn)權(quán)益乘數(shù)*利潤(rùn)留存率）【提示】計(jì)算可