100管理公式（100 management formula）.doc

100管理公式（100 management formula） 1, liquidity ratio = current assets / current liabilities 2, quick ratio = quick assets / current liabilities Conservative quick ratio = (cash + + + short-term securities receivable accounts receivable net current liabilities). 3, business cycle = inventory turnover days + accounts receivable turnover days The turnover rate of 4, inventory (number) = cost of sales divided by average inventory: the average inventory (= the number of beginning inventory + inventory year-end) / 2 Inventory turnover inventory turnover rate (360/ = = 360 * / average inventory cost of sales) 5, accounts receivable turnover rate (time) = sales revenue / average accounts receivable Where: sales revenue is net after deduction of discount and discount; accounts receivable is the amount not deducted from bad debts Accounts receivable turnover days = 360, accounts receivable turnover rate = (average accounts receivable, net sales income * 360) 6, mobile asset turnover ratio (number) = sales income divided by average assets 7, the total asset turnover = sales revenue / average total assets 8, the rate of assets and liabilities (= Total Liabilities / total assets) * 100% (also known as the leverage ratio) 9, the equity ratio = (total debt / equity) * 100% (also known as the debt equity ratio) 10, tangible net debt ratio = Total Liabilities / [(shareholders equity - intangible assets net)] * 100% 11, the interest earned ratio = EBIT / interest expense Long term debt and working capital ratio = long-term liabilities (current assets / current liabilities) 12, sales net interest rate = (net profit / sales revenue) * 100% 13, sales gross margin = [(Sales - cost of sales), sales revenue] * 100% 14, asset net interest rate = (net income / average total assets) * 100% 15, the rate of return on net assets = net profit divided by average net assets (or net assets) * 100% Or = net selling rate * asset turnover * equity multiplier 16, the total assets divided by total equity m