常用分析公式 and 英文照
套用公式算其不，真正的精在於如何判解些字背後所呈的意
就像解文西密一般..待...
(1)Financial structure:
占比＝／。
Debt of long fund to bank property and equipment=total liabilities/total assets
期固定比＝(股益＋期)／固定。
Ratio of liabilities to assets=(net shareholder's equity+long-term liabilities)/net fixed assets
(2)能Solvency
比＝／。
Current ratio=current assets/current liabilities
速比＝(－存－付用)／。
Quick ratio=(current assets-inventory-prepaid expense)/current liabilities
息保障倍＝所得及息用前益／本期息支出。
Times interest earned ratio=net income before tax and interest expense/interest expense
(3)能Operating ability
收款(包括收款及因而生之收票)＝／各期平均收款(包
括收款因而生之收票)。
Account receivable turnover (including accounts receivable and notes receivable resulted from business
operation)=net sales/average balance of account receivable (including accounts receivable and notes
receivable resulted from business operation)
平均收日＝３６５／收款。
Days sales in account receivable=365/account receivable turnover
存＝成本／平均存。
Inventory turnover=cost of goods sold/average inventory
付款(包括付款及因而生之付票)＝成本／各期平均付款(包
括付款因而生之付票)。
Account payable turnover (including accounts payable and notes payable resulted from business
operation)=operating costs/average balance of account payable (including accounts payable and notes
payable resulted from business operation)
平均售日＝３６５／存。
Average days in sales=365/inventory turnover
固定＝／平均固定。
Fixed property and equipment turnover=net sales/net fixed assets
＝／平均。
Total assets turnover=net sales/average total assets
(4)能Profitability
酬＝［後益＋息用×(１－)］／平均。
Ratio or return on total assets=[net income+interest expense*(1-tax rate)]/average total assets
股益酬＝後益／平均股益。
Ratio or return on shareholder's equity=net income/average net shareholder's equity
益＝後益／。
Profit ratio=net income/net sales
每股盈＝(後－特股股)／加平均已股。
Earnings per share=(net income-preferred stock dividend)/weighted average stock shares issued
(5)Cash flow
比＝活／。
Cash flow ratio=net cash flow from operating activity/current liabilities
允比＝最近五活／最近五(本支出＋存增加＋
股)。
Cash flow adequacy ratio=(net cash flow from operating activities within five year/(capital
expenditure+inventory increase +cash dividend) within five year
再投比＝(活－股)／(固定毛＋期投＋其他＋
)。
Cash re-investment ratio=(net cash flow from operating activity -cash dividend)/(total fixed assets+long-term investment+other assets+working capital)
(6)Balance
＝(收入－成本及用)／益
Operation balance=(net operating income-operating variable cost and expense)/operating income
＝益／(益－息用)
Financial balance= operating income/(operating income-interest expense)
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