Financial statement ratio analysis财务报表比率分析资料

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1、Financialstatement财务报表ratioanalysis比率分析Measuringcompany’sprofitability衡量企业获利能力的常见指标2Measuringcompany’ssolvency衡量企业偿债能力的常见指标3Measuringcompany’sliquidity衡量企业流动性的常见指标44Measuringcompany’sprofitability衡量企业获利能力的常见指标1.grossmargin毛利率Showthepercentageofeachsalesdol

2、larearnedasgrossprofit.2.operatingprofit经营活动利润率(税前净利率)Showthepercentageofeachsalesdollarearnedasnetprofitbeforepayincometax.3.rateofreturnonnetsales(netprofitmargin)销售净利率Showthepercentageofeachsalesdollarearnedasnetprofitafterpayincometax.4.rateofreturnont

3、otalassets(ROA)总资产报酬率Measureshowprofitablyacompanyusesitsassets5.rateofreturnoncommonstockholders’equity(ROE)所有者权益报酬率（净资产报酬率）Gaugeshowmuchincomeisearnedwiththemoneyinvestedbythecommonshareholders.6.earningpershare(EPS)每股收益Givetheamountofnetincomeearnedfore

4、achshareofthecompany’scommonstockoutstanding.4Measuringcompany’ssolvency衡量企业偿债能力的常见指标1.measuringabilitytopaycurrentliabilities衡量流动负债偿还能力(1)currentratio流动比率Measuresabilitytopaycurrentliabilitieswithcurrentassets.(2)quickratio(acidtestratio)速动比率（酸性测试比率）Shows

5、abilitytopayallcurrentliabilitiesiftheycomedueimmediately2.measuringabilitytopaynon-currentliabilities衡量非流动负债偿还能力(1)debtratio负债率Indicatedpercentageofassetsfinancedwithdebt(2)timesinterestearnedratio利息保障倍数Measuresthenumberoftimesoperatingincomecancoverinter

6、estexpense.4Measuringcompany’sliquidity衡量企业流动性的常见指标1.inventoryturnover存货周转率Indicatedthesellingabilityofinventory2.accountsreceivableturnover应收账款周转率Accountsreceivableturnovermeasurestheabilitytocollectcashfromcreditcustomers.3.accountspayableturnover应付账款周转率

7、Accountspayableturnovermeasuresthenumberoftimesperyearthatthecompanypaysoffitsaccountspayable.4.assetsturnover总资产周转率Assetturnovermeasurestheamountofnetsalesgeneratedforeachdollarinvestedinassets.4