英文财务指标及计算公式汇总 .pdf

学习必备欢迎下载

Ratios

Profitabilityratios

Profitabilityratiosmeasurethefirmsuseofitsassetsandcontrolofitsexpensestogenerateanacceptable

rateofreturn.

Grossmargin,GrossprofitmarginorGrossProfitRate

OR

Operatingmargin,OperatingIncomeMargin,OperatingprofitmarginorReturnonsales(ROS)

Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butit

[10]

isalsosometimesusedasasynonymforEBITandoperatingprofit.Thisistrueifthefirmhasno

non-operatingincome.(Earningsbeforeinterestandtaxes/Sales)

Profitmargin,netmarginornetprofitmargin

Returnonequity(ROE)

精

选

学

习

资

料

欢

迎

下

载

Returnoninvestment(ROIratioorDuPontratio)

Returnonassets(ROA)

ReturnonassetsDuPont(ROADuPont)

精选名师优秀名师第1页，共6页

--------------------

学习必备欢迎下载

ReturnonEquityDuPont(ROEDuPont)

Returnonnetassets(RONA)

Returnoncapital(ROC)

Riskadjustedreturnoncapital(RAROC)

OR

Returnoncapitalemployed(ROCE)

Note:thisissomewhatsimilarto(ROI),whichcalculatesNetIncomeperOwnersEquity

精