比率定义Bilingual.pdf

CMA EXAM CMA 考试 RATIO DEFINITIONS 比率定义 Abbreviations 缩写词 EBIT = Earnings before interest and taxes EBIT = 息税前利润 EBITDA = Earnings before interest, taxes, depreciation and amortization EBITDA = 息税折旧摊销前利润 EBT = Earnings before taxes EBT = 税前收益 EPS = Earnings per share EPS = 每股回报 ROA = Return on assets ROA = 资产回报率 ROE = Return on equity ROE = 权益回报率 Part 1 Financial Planning, Performance and Control 第一部分财务计划、业绩和控制 Section B Performance Management 第2 节业绩管理 Section B.3 Performance measures 第2.3 节业绩考核 * e . ROI = Income of business unit / Assets of business unit 投资回报率（ROI）=经营单位利润/经营单位资产 g. Residual Income (RI) = Income of business unit – (Assets of business unit x required rate of return) 剩余收益（RI）=经营单位利润– （经营单位资产x 需要报酬率） Note: “Income” means operating income unless otherwise noted 注：除非另有说明，“利润（income）”一词均指营业收益 Part 2 Financial Decision Making 第二部分财务决策 Section A Financial Statement Analysis 第1 节财务报表分析 Section A.1 Basic Financial Statement Analysis 第1.1 节基本财务报表分析 * Letter references refer to subtopics in Learning Outcome Statements 各字母指的都是与 “学习成果公告”内容中相对应的小标题 Revised 10/06/10 a. Common size statement = line items on income statement and statement of cash flows presented as a percent of sales; line items on balance sheet presented as a percent of total assets 同比财务报表=同比利润表和同比现金流量表上的各项目，都表示为对销售额的百分比；同 比资产负债表把各项目表示为对资产总额的百分比 b. Common base year statements = (new line item amount /base year line item amount) x 100 共同基年报表= （新的项目金额/项目的基年金额）x100 c. Annual growth rate of line items = (new line item amount / old line item amount) – 1 项目的年度增长率= （新的项目金额/老的项目金额）- 1 Section A.2 Financial Performance Metrics – Financial Ratios 第A.2 节财务业绩指标—财务比率 Unless otherwise indicated, end of year data is used for balance sheet items; full year data is used for income statement and statement of cash flow items .除非另有说明，年终的数字都用