current ratio 流动比率=流动资产/流动负债

quick ratio 速动比率=速动资产(流动资产-存货)/流动负债

debt ratio 负债比率=负债总额/资产总额

debt to equity 负债权益比率=带息负债/(负债+所有者权益)

dividend payout ratio 股息支付率=普通股股息/普通股净收益

net working capital营运资金净值=流动资产-流动负债

gross margin 毛利率=(销售收入—已销售商品成本)/销售收入

operation margin营业利润率=息税前利润(EBIT)/销售收入

profit margin 净利润率=净利润/销售收入 也叫return on sale

asset turnover 资产周转率=销售收入/资产平均余额

EPS= earning per share 每股收益

P/E=price/earning 市盈率

P/B=PRICE/BOOK  市净率市价/帐面值

P/S=PRICE/SALES 市销率

EV/EBITDA  企业价值/息、税、折旧及摊销前盈利

ROA = Return on Assets 资产报酬率

ROE = Return on equity 权益报酬率

ROAE = Return on Assets Employed 占用资产报酬率

ROCE = return on capital employed 占用资本报酬率

ROIC =Return on Invested Capital 投入资本报酬率

IRR = internal return rate内部报酬率法

DCF = discount cash flow贴现现金流量法

NPV = net present value 净现值

CFROI = cash flow return on investment 投资现金流回报

EBIT = earning before interest & tax息税前收入

Net debt/total assets 有息负债率

有息负债是指扣除应付工资福利费等无利息负担后的债务

Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率

有时候负债权益比是用长期负债与普通股权益相比的Depreciation and amortization 折旧和摊削

折旧费还有个说法叫committed capacity cost

amortization of deferred expenditure 递延费用摊削

Proforma = 估计/非正式。

Pro Forma这个词来源于拉丁语,原意为“列表中的事项”。现在一般指在某些假设下的调整数。比如,A公司现在(年中)收购了B公司,在A公司现在的财务报表中将列示目前的有关数据和上年的对比数据。此时就会假设A公司和B公司本来就是合并的,以此计算出的数据更具有可对比性。还有个说法叫Proforma and before restatement。意思是:非正式及更新报告前对坏帐的拨备(Provision for Bad Debt)。但一般情况下拨备叫Reserve

Promotion and sales 营销费用,是 operating expenses 的一部分,

general and administration是一般管理费用

Turnover 营业额,

traffic revenue 主营业务收入,

other revenue 其它收入,

non-operating income/expenses 营业外收/支

Minority interests 少数股东权益

Profit attributable to shareholders 股东应占收益

the historical cost basis 历史成本法

Historical cost convention 历史成本法之惯例/公约

Principally engaged in 主营业务

Unaudited consolidated interim results 未经审计的合并期中报表

Owned assets and assets held under finance leases 自有资产及融资租赁资产 Operating lease 经营租赁

Statutory surplus reserve 法定盈余公积金

Statutory public welfare fund 法定公益金

Discretionary surplus reserve 任意盈余公积金

Profit appropriations 利润分配

Liquidity , financial resources and capital structure 流动性、融资来源和资本结构

Capital commitment 资本支出

Inventory Turnover Ratio 存货周转率

Accounts Receivable Turnover Ratio 应收帐款周转率

The condensed consolidated financial statements 简要合并报表

Unallocated Expenses 待摊费用

Interest capitalized in construction in progress 在建工程中的资本化利息

Taxable Profits 应税利润

EV = enterprise value = market capitalization + debt—cash 企业价值

EBITDAR = earning before tax, interest, depreciation, amortization, and restructuring costs 除息、税、折旧及摊销前盈利

考虑时,须注意利用此指针摆脱大额摊销、折旧对盈利能力的影响。在企业最近有重组计划时这个指标更有用。

Book Value 帐面价值

Intangible Assets 无形资产

Net Asset Value 净资产值

Liquidation 清算

Coupon 票面利率

Gross Margin 毛利率

Gross Profit 总利润

YTM (Yield to Maturity)到期收益率