1、流动比率 Current ratio速动比率 Quick ratio保守速动比率 Conservative quick ratio到期债务本息偿付比率 Debt service ratio防御期间比率 Defensive-interval ratio短期防御期间比率 Short-term defensive interval ratio现金比率 Cash ratio现金对到期债务比率 Cash to due debts ratio现金对负债总额比率 Cash to total liabilities ratio现金对流动负债比率 Cash to current liabilities rati
2、o现金对流动资产比率 Cash to current assets ratio现金流量比率 Cash flow ratio现金流量充足率 Cash flow adequacy ratio现金流量对短期债务比率 Cash flow to short-term debt ratio现金流量对资本支出的比率 Cash flow to capital expenditure ratio现金周转率 Cash turnover ratio经营现金流量比率 Operation cash flow ratio经营现金对短期债务比率 Operating cash to short-term debt ratio
3、资本对流动负债比率 Capital to current liabilities ratio流动负债对负债总额比率 Current liabilities to total liabilities ratio速动资产对流动负债比率 Quick assets to current liabilities ratio应收账款周转率 Receivables turnover ratio存货周转率 Inventory turnover ratio经营活动能力比率 Activity ratios财务比率 Financial ratio计算公式 Calculation formula应收账款周转天数 Da
4、ys sales outstanding(DSO)存货周转天数 Days Inventory outstanding(DIO)商品周转率 Merchandise turnover ratio资本周转率 Capital turnover ratio资产周转率 Assets turnover ratio流动资产周转率 Current assets turnover ratio流动资产周转天数 Current assets turnover in days非流动资产周转率 Non-current assets turnover ratio非流动资产周转天数 Non-current assets tu
5、rnover in days固定资产周转率 Fixed assets turnover ratio固定资产周转天数 Fixed assets turnover in days经营资产周转率 Operating assets turnover ratio净资产周转率 Net assets turnover ratio其他资产周转率 Other assets turnover ratio营运资金周转率 Working capital turnover ratio总资产周转率 Total assets turnover ratio总资产周转天数 Total assets turnover in da
6、ys营运资金周转率 Working capital turnover ratio财产，厂房和设备周转率 Property, plant and equipment长期投资周转率 Long-term investment turnover ratio长期投资周转天数 Long-term investment turnover in days不良资产比率 Non-performing assets ratio现金再投资比率 Cash re-investment ratio举债经营比率 Leverage ratio负债比率 Debt ratio负债股权比率 Debt to equity ratio资
7、产负债率 Debt to assets ratio总资产负债率 Debt to total assets ratio流动负债比率 Current liabilities ratio流动负债对存货比率 Current liabilities to inventory ratio流动负债对有形资本净值比率 Current liabilities to tangible net worth ratio流动负债对资本净值比率 Current liabilities to net worth ratio非流动资产对非流动负债比率 Non-current assets to non-current lia
8、bilities ratio非流动负债比率 Non-current liabilities ratio净资产负债率 Debt to net worth ratio固定资产对短期债务比率 Fixed assets to short-term debt ratio固定资产对长期债务比率 Fixed assets to long-term debt ratio 长期负债对股东权益比率 Long-term liabilities to stockholders equity ratio 长期负债对营运资本比率 Long-term liabilities to working capital ratio
9、长期资本负债率 Debt to long capital ratio现金负债总额比 Operating cash flow to total liabilities ratio或有负债比率 Ratio to contingent liabilities 短期债务对长期债务比率 Short to long-term debt ratio短期债务对折旧比率 Short to long-term depreciation ratio短期债务对负债比率 Short-term debt to liabilities ratio清算价值比率 Liquidation value ratio所有者权益比率 O
10、wners equity ratio总负债对资本净值比率 Total liabilities to net worth ratio产权比率 Equity ratio权益乘数比率 Equity multiplier ratio带息负债比率 Interest-bearing liabilities ratio强制性现金支付比率 Mandatory cash ratio现金负债保障比率 Cash debt coverage ratio现金流量保障比率 Cash flow coverage ratio流动现金负债保障比率 Current cash debt coverage ratio偿债保障比率 D
11、ebt service coverage ratio固定费用保障比率 Fixed-charge coverage ratio利息保障比率 Interest coverage ratio获利能力比率 Profitality ratios资产报酬率 Return on assets(ROA)资产净利率 Net profit to assets ratio资产现金流量回报率 Return on assets cash flow流动资产利润率 Return on current assets固定资产利润率 Profit ratio of fixed assets经营资产收益率 Return on op
12、erating assets净资产收益率 Return on net assets(RONA)加权平均净资产收益率 Return on weighted average net assets全面摊薄净资产收益率 Return on fully diluted net assets经常性净资产收益率 Return on recurrent net assets无息资产现金回报率 Cash return on non-interest-bearing assets有息资产现金回报率 Cash return on interest-bearing assets总资产收益率 Return on tot
13、al assets总资产净利率 Net profit to total assets ratio资本利润率 Return on capital(ROC)运用资本回报率 Return on capital employed(ROCE)投入资本收益率 Return on invested capital(ROIC)长期资本收益率 Return on long-term capital风险调整资本回报率 Risk-adjusted return on capital(RAROC)实缴资本利润率 Profit ratio of paid-up capital实收资本利润率 Profit ratio o
14、f paid-in capital资本保值增值率 Capital Preservation and appreciation ratio资金利润率 Profit to funds ratio股东权益报酬率 Return on equity权益资本利润率 Return on equity capital所有者权益报酬率 Return on owners equity权益资本净利率 Net profit to equity capital ratio利润率 Profit ratio毛利率 Gross margin ratio净利率 Net profit ratio净收益率 Net income r
15、atio净值利润率 Profit ratio of net worth税前利润率 Pre-tax profit margin税后利润率 After-tax profit margin销售利润率 Rate of return on sales销售毛利率 Gross profit margin on sales销售净利率 Net profit to sales ratio销售成本利润率 Return on cost of goods sold营业利润率 Operating profit margin ratio营业净利率 Net profit to operation ratio营业净利对销售净额
16、比率 Ratio of net operating profit to net sales主营业务利润率 Return on principal business主营业务毛利率 Gross profit margin on principal business主营业务净利率 Profit margin on principal business利润变现比率 Cash realization ratio成本毛利率 Gross margin on cost成本费用利润率 Profit to cost ratio成本费用净利率 Net profit to cost ratio成本费用营业利润率 Op
17、erating profit margin to cost ratio产值利润率 Profit to production output ratio非经常性损益比率 Ratio of non-recurring profit and loss投资回报率 Return on investment (ROI)已获利息倍率 Times interest earned ratio盈余现金保障倍数 Surplus cash coverage ratio本利比 Ratio of dividend市值比率 Market value ratios股本报酬率 Dividend on equity ratio股东
18、权益报酬率 Return on equity股东权益比率 Stockholders equity ratio股东权益对负债比率 Total stockholders equity to total debts ratio股东权益周转率 Turnover ratio of stockholders equity股利保障倍率 Dividend coverage ratio股利发放率 Dividend payout ratio股利收益率 Dividend yield股票收益率 Stock yield净资产收益率 Profit margin on net assets留存盈利比率 Profit ret
19、ention rate普通股股权收益率 Return on common equity权益乘数比率 Equity multiplier ratio实缴股本利润率 Profit ratio of paid-up capital价格股利率 Price to dividend ratio市净率 Price to book value ratio市盈率 Price-earnings ratio投资回报率 Return on investment ratio现金股利保障率 Cash dividend coverage ratio优先股股利发放率 Preferred dividend payout rat
20、io资本负债率 Gearing ratio留存收益对资产总额比率 Retained earnings to total assets ratio银行比率 Banking ratios流动性比例 Liquidity ratio流动性缺口率 Liquidity gap ratio风险资本率 Risk-based capital ratio风险资产比率 Ratio of risk assets不良资产率 Non-performing asset ratio不良贷款率 Non-performing loan ratio累计外汇敞口头寸比率 Ratio of accumulative open fore
21、ign exchange positions正常类贷款迁徙率 Migration ratio of normal loans关注类贷款迁徙率 Migration ratio of special-mentioned loans次级类贷款迁徙率 Migration ratio of sub-standard loans可疑类贷款迁徙率 Migration ratio of doubtful loans成本收入比率 Cost-income ratio资产利润率 Return on assets资本率 Capital ratio核心资本比率 Core capital ratio资产损失准备充足率 L
22、oss reserve adequacy ratio of assets存贷款比率 Loan-deposit ratio贷款损失准备充足率 Loss reserve adequacy ratio of loans坏账比率 Bad debts ratio资本充足率 Capital adequacy ratio核心资本充足率 Core capital adequacy ratio贷款准备金率 Loan provision ratio不良贷款拨备覆盖率 NPL provisioning coverage ratio贷款损失覆盖率 Loan-loss coverage ratio期末逾期贷款率 Ending overdue loan ratio
