金融业中英文对照.xls

SFI證基會財務資料庫財務比率定義一一 般般 產產 業業R1001負債佔資產比率(%)R4003營業利益佔實收資本比率%Oper.Income/CapitalR1002長期資金佔固定資產比率R4004稅前純益佔實收資本比率%PreTaxIncome/CapitalR2001流動比率Current%R4005純益率(%)R2002速動比率Acid TestR4006每股盈餘(元)EPSR2003利息保障倍數Times InterestEarneR4007營業毛利率(%)Gross Margin%R3001應收帳款週轉率(次)A/R&N/RTurnoverR4008營業淨利率(%)R3002應收款項收現日數R4009業外收入率(%)Net Non-op.Inc./Rev.R3003存貨週轉率(次)InventoryTurnoverR4010稅前純益率(%)Pre-Tax Income%R3004平均售貨日數Days-InventoryTurn.R5001現金流量比率(%)CFO/CL%R3005固定資產週轉率(次)Fixed AssetTurnoverR5002現金流量允當比率(%)C/F AdequacyRatioR3006總資產週轉率Total AssetTurnoverR5003現金再投資比率(%)Cash Reinvest%R4001資產報酬率(%)Return OnAssetsR6001營運槓桿度Degree of Op.LeverR4002股東權益報酬率(%)R6002財務槓桿度Degree of Fin.Lever金金 融融 業業R1001負債佔資產比率(%)R3010利息收入佔年平均授信餘額比率(%)R1002長期資金佔固定資產比率R1003存款佔淨值比率R3011員工平均營業收入額(仟元)R1004固定資產佔淨值比率R3012員工平均獲利額(仟元)R1005股東權益佔資產比率R4001資產報酬率(%)Return OnAssetsR2001流動比率Current%R4002股東權益報酬率(%)R2002速動比率Acid TestR4003營業利益佔實收資本比率%Oper.Income/CapitalR2003利息保障倍數Times InterestEarneR4004稅前純益佔實收資本比率%PreTaxIncome/CapitalR2004流動準備比率LiquidityRatioR4005純益率(%)R3001應收帳款週轉率(次)A/R&N/RTurnoverR4006每股盈餘(元)EPSR3002應收款項收現日數R4007營業毛利率(%)Gross Margin%R3003存貨週轉率(次)InventoryTurnoverR4008營業淨利率(%)R3004平均售貨日數Days-InventoryTurn.R4009業外收入率(%)Net Non-op.Inc./Rev.R3005固定資產週轉率(次)Fixed AssetTurnoverR4010稅前純益率(%)Pre-Tax Income%R3006總資產週轉率Total AssetTurnoverR5001現金流量比率(%)CFO/CL%R3007存放比率(%)Loans/Deposit%R5002現金流量允當比率(%)C/F AdequacyRatioR3008逾放比率Overdue Loans%R5003現金再投資比率(%)Cash Reinvest%R3009利息支出佔年平均存款餘額比率(%)Avg.Inc Cost%R6001營運槓桿度Degree of Op.LeverR6002財務槓桿度Degree of Fin.LeverSFI證基會財務資料庫財務比率定義證證 券券 業業R1001負債佔資產比率(%)R4006每股盈餘(元)EPSR1002長期資金佔固定資產比率R4007營業毛利率(%)Gross Margin%R2001流動比率Current%R4008營業淨利率(%)R2002速動比率Acid TestR4009業外收入率(%)Net Non-op.Inc./Rev.R2003利息保障倍數Times InterestEarneR4010稅前純益率(%)Pre-Tax Income%R3001應收帳款週轉率(次)A/R&N/RTurnoverR5001現金流量比率(%)CFO/CL%R3002應收款項收現日數R5002現金流量允當比率(%)C/F AdequacyRatioR3003存貨週轉率(次)InventoryTurnoverR5003現金再投資比率(%)Cash Reinvest%R3004平均售貨日數Days-InventoryTurn.R6001營運槓桿度Degree of Op.LeverR3005固定資產週轉率(次)Fixed AssetTurnoverR6002財務槓桿度Degree of Fin.LeverR3006總資產週轉率Total AssetTurnoverR7001負債總額佔資本淨值比率(%)證證 券券 業業R4001資產報酬率(%)Return OnAssetsR7002固定資產佔資產總額比率(%)R4002股東權益報酬率(%)R7003包銷總額佔速動資產比率(%)R4003營業利益佔實收資本比率%Oper.Income/CapitalR7004融資總金額佔淨值比率(%)R4004稅前純益佔實收資本比率%PreTaxIncome/CapitalR7005融券總金額佔淨值比率(%)R4005純益率(%)