KeyTerms.docVIP

Key Terms common-size statement 同型报表，总体结构报表 comparative analysis 比较分析法 trend statement 趋势报表 structural analysis 结构分析 ratio analysis 比率分析 benchmark 标杆 liquidity ratio/current ratio流动比率 rule of thumb 经验数据 quick ratio速动比率 acid test ratio酸性测试比率 rule of thumb经验法，约略估计 financial leverage ratio财务杠杆比率 earnings per share (EPS) 每股收益 primary EPSfully diluted EPS 完全稀释的每股收益 p/e ratio(price-earnings ratio) 市盈率 inventory turnover存货周转率a/r turnover 应收账款周转率 return on owner’s equity (ROE) 股权收益率 debt to asset ratio 资产负债率 affiliated company联营公司 interest coverage ratio 利息保障倍数 window dress