财务比率一览表.doc_咨信网zixin.com.cn

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流动比率 Current ratio 速动比率 Quick ratio 保守速动比率 Conservative quick ratio 到期债务本息偿付比率 Debt service ratio 防御期间比率 Defensive-interval ratio 短期防御期间比率 Short-term defensive interval ratio 现金比率 Cash ratio 现金对到期债务比率 Cash to due debts ratio 现金对负债总额比率 Cash to total liabilities ratio 现金对流动负债比率 Cash to current liabilities ratio 现金对流动资产比率 Cash to current assets ratio 现金流量比率 Cash flow ratio 现金流量充足率 Cash flow adequacy ratio 现金流量对短期债务比率 Cash flow to short-term debt ratio 现金流量对资本支出的比率 Cash flow to capital expenditure ratio 现金周转率 Cash turnover ratio 经营现金流量比率 Operation cash flow ratio 经营现金对短期债务比率 Operating cash to short-term debt ratio 资本对流动负债比率 Capital to current liabilities ratio 流动负债对负债总额比率 Current liabilities to total liabilities ratio 速动资产对流动负债比率 Quick assets to current liabilities ratio 应收账款周转率 Receivables turnover ratio 存货周转率 Inventory turnover ratio 经营活动能力比率 Activity ratios 财务比率 Financial ratio 计算公式 Calculation formula 应收账款周转天数 Days sales outstanding(DSO) 存货周转天数 Days Inventory outstanding(DIO) 商品周转率 Merchandise turnover ratio 资本周转率 Capital turnover ratio 资产周转率 Assets turnover ratio 流动资产周转率 Current assets turnover ratio 流动资产周转天数 Current assets turnover in days 非流动资产周转率 Non-current assets turnover ratio 非流动资产周转天数 Non-current assets turnover in days 固定资产周转率 Fixed assets turnover ratio 固定资产周转天数 Fixed assets turnover in days 经营资产周转率 Operating assets turnover ratio 净资产周转率 Net assets turnover ratio 其他资产周转率 Other assets turnover ratio 营运资金周转率 Working capital turnover ratio 总资产周转率 Total assets turnover ratio 总资产周转天数 Total assets turnover in days 营运资金周转率 Working capital turnover ratio 财产，厂房和设备周转率 Property, plant and equipment 长期投资周转率 Long-term investment turnover ratio 长期投资周转天数 Long-term investment turnover in days 不良资产比率 Non-performing assets ratio 现金再投资比率 Cash re-investment ratio 举债经营比率 Leverage ratio 负债比率 Debt ratio 负债股权比率 Debt to equity ratio 资产负债率 Debt to assets ratio 总资产负债率 Debt to total assets ratio 流动负债比率 Current liabilities ratio 流动负债对存货比率 Current liabilities to inventory ratio 流动负债对有形资本净值比率 Current liabilities to tangible net worth ratio 流动负债对资本净值比率 Current liabilities to net worth ratio 非流动资产对非流动负债比率 Non-current assets to non-current liabilities ratio 非流动负债比率 Non-current liabilities ratio 净资产负债率 Debt to net worth ratio 固定资产对短期债务比率 Fixed assets to short-term debt ratio 固定资产对长期债务比率 Fixed assets to long-term debt ratio 长期负债对股东权益比率 Long-term liabilities to stockholders’ equity ratio 长期负债对营运资本比率 Long-term liabilities to working capital ratio 长期资本负债率 Debt to long capital ratio 现金负债总额比 Operating cash flow to total liabilities ratio 或有负债比率 Ratio to contingent liabilities 短期债务对长期债务比率 Short to long-term debt ratio 短期债务对折旧比率 Short to long-term depreciation ratio 短期债务对负债比率 Short-term debt to liabilities ratio 清算价值比率 Liquidation value ratio 所有者权益比率 Owner’s equity ratio 总负债对资本净值比率 Total liabilities to net worth ratio 产权比率 Equity ratio 权益乘数比率 Equity multiplier ratio 带息负债比率 Interest-bearing liabilities ratio 强制性现金支付比率 Mandatory cash ratio 现金负债保障比率 Cash debt coverage ratio 现金流量保障比率 Cash flow coverage ratio 流动现金负债保障比率 Current cash debt coverage ratio 偿债保障比率 Debt service coverage ratio 固定费用保障比率 Fixed-charge coverage ratio 利息保障比率 Interest coverage ratio 获利能力比率 Profitality ratios 资产报酬率 Return on assets(ROA) 资产净利率 Net profit to assets ratio 资产现金流量回报率 Return on assets cash flow 流动资产利润率 Return on current assets 固定资产利润率 Profit ratio of fixed assets 经营资产收益率 Return on operating assets 净资产收益率 Return on net assets(RONA) 加权平均净资产收益率 Return on weighted average net assets 全面摊薄净资产收益率 Return on fully diluted net assets 经常性净资产收益率 Return on recurrent net assets 无息资产现金回报率 Cash return on non-interest-bearing assets 有息资产现金回报率 Cash return on interest-bearing assets 总资产收益率 Return on total assets 总资产净利率 Net profit to total assets ratio 资本利润率 Return on capital(ROC) 运用资本回报率 Return on capital employed(ROCE) 投入资本收益率 Return on invested capital(ROIC) 长期资本收益率 Return on long-term capital 风险调整资本回报率 Risk-adjusted return on capital(RAROC) 实缴资本利润率 Profit ratio of paid-up capital 实收资本利润率 Profit ratio of paid-in capital 资本保值增值率 Capital Preservation and appreciation ratio 资金利润率 Profit to funds ratio 股东权益报酬率 Return on equity 权益资本利润率 Return on equity capital 所有者权益报酬率 Return on owner’s equity 权益资本净利率 Net profit to equity capital ratio 利润率 Profit ratio 毛利率 Gross margin ratio 净利率 Net profit ratio 净收益率 Net income ratio 净值利润率 Profit ratio of net worth 税前利润率 Pre-tax profit margin 税后利润率 After-tax profit margin 销售利润率 Rate of return on sales 销售毛利率 Gross profit margin on sales 销售净利率 Net profit to sales ratio 销售成本利润率 Return on cost of goods sold 营业利润率 Operating profit margin ratio 营业净利率 Net profit to operation ratio 营业净利对销售净额比率 Ratio of net operating profit to net sales 主营业务利润率 Return on principal business 主营业务毛利率 Gross profit margin on principal business 主营业务净利率 Profit margin on principal business 利润变现比率 Cash realization ratio 成本毛利率 Gross margin on cost 成本费用利润率 Profit to cost ratio 成本费用净利率 Net profit to cost ratio 成本费用营业利润率 Operating profit margin to cost ratio 产值利润率 Profit to production output ratio 非经常性损益比率 Ratio of non-recurring profit and loss 投资回报率 Return on investment (ROI) 已获利息倍率 Times interest earned ratio 盈余现金保障倍数 Surplus cash coverage ratio 本利比 Ratio of dividend 市值比率 Market value ratios 股本报酬率 Dividend on equity ratio 股东权益报酬率 Return on equity 股东权益比率 Stockholders’ equity ratio 股东权益对负债比率 Total stockholders’ equity to total debts ratio 股东权益周转率 Turnover ratio of stockholders’ equity 股利保障倍率 Dividend coverage ratio 股利发放率 Dividend payout ratio 股利收益率 Dividend yield 股票收益率 Stock yield 净资产收益率 Profit margin on net assets 留存盈利比率 Profit retention rate 普通股股权收益率 Return on common equity 权益乘数比率 Equity multiplier ratio 实缴股本利润率 Profit ratio of paid-up capital 价格股利率 Price to dividend ratio 市净率 Price to book value ratio 市盈率 Price-earnings ratio 投资回报率 Return on investment ratio 现金股利保障率 Cash dividend coverage ratio 优先股股利发放率 Preferred dividend payout ratio 资本负债率 Gearing ratio 留存收益对资产总额比率 Retained earnings to total assets ratio 银行比率 Banking ratios 流动性比例 Liquidity ratio 流动性缺口率 Liquidity gap ratio 风险资本率 Risk-based capital ratio 风险资产比率 Ratio of risk assets 不良资产率 Non-performing asset ratio 不良贷款率 Non-performing loan ratio 累计外汇敞口头寸比率 Ratio of accumulative open foreign exchange positions 正常类贷款迁徙率 Migration ratio of normal loans 关注类贷款迁徙率 Migration ratio of special-mentioned loans 次级类贷款迁徙率 Migration ratio of sub-standard loans 可疑类贷款迁徙率 Migration ratio of doubtful loans 成本收入比率 Cost-income ratio 资产利润率 Return on assets 资本率 Capital ratio 核心资本比率 Core capital ratio 资产损失准备充足率 Loss reserve adequacy ratio of assets 存贷款比率 Loan-deposit ratio 贷款损失准备充足率 Loss reserve adequacy ratio of loans 坏账比率 Bad debts ratio 资本充足率 Capital adequacy ratio 核心资本充足率 Core capital adequacy ratio 贷款准备金率 Loan provision ratio 不良贷款拨备覆盖率 NPL provisioning coverage ratio 贷款损失覆盖率 Loan-loss coverage ratio 期末逾期贷款率 Ending overdue loan ratio

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