Financial ratios:

5  1    32 词汇卡    dieppei
下载mp3 打印 检查自己
 
问题 English 答案 English
PERFORMANCE MEASURES
开始学习
PERFORMANCE MEASURES
Market value added ($ millions)
开始学习
market value of equity - book value of equity
Market-to-book ratio
开始学习
market value of equity / book value of equity
Price/Earnings (P/E) ratio
开始学习
market price per share / earnings per share
EVA ($ millions)
开始学习
(after-tax interest + net income) – (cost of capital x total capital)
Return on capital (ROC)
开始学习
(after-tax interest + net income) / total capital
Return on equity (ROE)
开始学习
net income / equity
Return on assets (ROA)
开始学习
(after-tax interest + net income) / total assets 1.
Return on assets (ROA)
开始学习
net income / total assets
EFFICIENCY MEASURES
开始学习
EFFICIENCY MEASURES
Asset turnover
开始学习
sales / total assets
Fixed asset turnover
开始学习
sales / fixed assets
Inventory turnover
开始学习
cost of goods sold / inventory
Days in inventory
开始学习
inventory / daily cost of goods sold
Receivables turnover
开始学习
sales / receivables
Average collection period (days)
开始学习
receivables / daily sales
(Net) Profit margin
开始学习
net income / sales
Operating profit margin
开始学习
(after-tax interest + net income) / sales
Operating profit margin 2
开始学习
EBIT // sales
LEVERAGE MEASURES
开始学习
LEVERAGE MEASURES
Long-term debt ratio
开始学习
long-term debt / total capital
Long-term debt-equity ratio
开始学习
long-term debt / equity
(Total) debt ratio
开始学习
total liabilities / total assets
Times interest earned
开始学习
EBIT / interest payments
Cash coverage ratio
开始学习
(EBIT + depreciation) / interest payments
Leverage ratio
开始学习
total assets / equity
LIQUIDITY MEASURES
开始学习
LIQUIDITY MEASURES
Net-working-capital-to-total-assets
开始学习
(current assets – current liabilities) / total assets
Current ratio
开始学习
current assets / current liabilities
Quick ratio
开始学习
(cash + marketable securities + receivables) / current liabilities
Quick ratio
开始学习
(current assets-inventory) / current liabilities
Cash ratio
开始学习
(cash + marketable securities) / current liabilities

您必须登录才能发表评论。