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1、财务管理学公式大全（Encyclopediaoffinancialmanagement）Financialstatementanalysis1,liquidityratio=currentassets/currentliabilities2,quickratio=quickassets/currentliabilitiesConservativequickratio=(cash+++short-termsecuritiesreceivableaccountsreceivablenetcurrentliabilities).3,businesscycle=inventorytu
2、rnoverdays+accountsreceivableturnoverdaysTheturnoverrateof4,inventory(number)=costofsalesdividedbyaverageinventory:theaverageinventory(=thenumberofbeginninginventory+inventoryyear-end)/2Inventoryturnoverinventoryturnoverrate(360/==360*/averageinventorycostofsales)5,accountsreceivableturnove
3、rrate(time)=salesrevenue/averageaccountsreceivableLWhere:salesrevenueisnetafterdeductionofdiscountanddiscount;accountsreceivableistheamountnotdeductedfrombaddebts??Theaccountsreceivableturnoverdays=360,accountsreceivableturnoverrate=(averageaccountsreceivable,netsalesincome*360)6,mobileasse
4、tturnoverratio(number)=salesincomedividedbyaverageassets7,thetotalassetturnover=salesrevenue/averagetotalassets8,therateofassetsandliabilities(=TotalLiabilities/totalassets)*100%(alsoknownastheleverageratio)??9,theequityratio=(totaldebt/equity)*100%(alsoknownasthedebtequityratio)10,tangible
5、netdebtratio=TotalLiabilities/[(shareholders'equity-intangibleassetsnet)]*100%11,theinterestearnedratio=EBIT/interestexpenseLongtermdebtandworkingcapitalratio=long-termliabilities(currentassets/currentliabilities)12,salesnetinterestrate=(netprofit/salesrevenue)*100%713,salesgrossmargin=[(Sa
6、les-costofsales,salesrevenue]*100%.)14,assetnetinterestrate=(netincome/averagetotalassets)*100%15,therateofreturnonnetassets=netprofitdividedbyaveragenetassets(ornetassets)*100%Or=netsellingrate*assetturnover*equitymultiplier16,thetotalassetsdividedbytotalequitymultiplier=equity=1(1/assetli
7、abilityratio)=1+equityratio17,theaveragenumberofordinarysharesoutstanding=sigma(outstandingcommonsharesissuedinthe*numberofmonths),1218,earningspershare,netprofit=totalnumberofsharesattheendoftheordinary(=netprofitanddividendpreference),(attheendoftheyea
