财务会计日常用到的计算公式（The calculation formula of financial accounting, commonly used to）.docVIP

财务会计日常用到的计算公式（The calculation formula of financial accounting, commonly used to） 1, liquidity ratio = current assets / total current liabilities *100% 2, quick ratio = current assets / current liabilities. Quickassets refers to the balance of current assets after deduction of inventory, 3, cash flow ratio = annual net operating cash flow / current liabilities at the end of the year * 100% 4, asset liability ratio (= debt / total assets) *100%. 5, the equity ratio is also called capital debt ratio = Total Liabilities / total equity *100% 6, contingent liabilities ratio = total liabilities or equity balance / *100% Contingent liabilities balance = discounted commercial acceptance + guarantee + pending litigation or arbitration (except for litigation and arbitration and guarantee by discounting) + other contingent liabilities. 7, the interest earned ratio = EBIT / total interest expense. Of which: EBIT = gross profit + total interest expense. Interest expense, interest loans, the actual expenditure of bond interest etc.. 8, the interest bearing debt ratio = (+ + short-term loans long term liabilities due within one year long term loan interest payable bonds payable + + +) / total liabilities *100%. 9, efficiency = operating income / average net worth of labor or the number of workers 10, the means of production capacity: The turnover rate of the average turnover of assets ratio = balance; = calculate the number of days of turnover, turnover. The average balance calculation period / * = asset turnover 11, accounts receivable turnover rate (time) = sales revenue / average accounts receivable Turnover number (turnover) = calculation period / average balance * turnover = assets / turnover period The turnover rate of 12, the stock (time) = average balance of cost of sales, inventory, inventory turnover days = calculated period / stock turnover 13, mobile asset turnover ratio (Times) = core business net income / average total assets turnover X100% 14, fixed assets turnover r