《财务比率一览表.docVIP

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 ratio 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 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 Days 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 turnover 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 days 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