财务比率英文术语（Financial ratios English terms）.docVIP

财务比率英文术语（Financial ratios English terms） Note: English English term financial ratios Accounts Payable: Sales: Accounts Payable pided by Annual Sales, measuring the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations. Assets: Sales: Total Assets pided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management. Current Liabilities: Inventory: Current Liabilities pided by Inventory: A high ratio relative to, industry norms, suggests over-reliance on unsold goods to finance operations. Current Liabilities: Net Worth: Current Liabilities pided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less security there is for creditors. Current Ratio: Current Assets pided by Current Liabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. The ratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilities. Fixed Assets: Net Worth: Fixed Assets pided by Net Worth. High ratios relative to the industry can indicate low working capital or high levels of debt. Gross Profit: Sales: Pre-tax profits pided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This ratio can indicate the play in other expenses which could be adjusted to increase the Net Profit margin. Net Profit: Sales: After tax profits pided by Annual Sales. This is the key profit ratio, indicating how much is put in the companys pocket for each $100 of sales. Quick Ratio: Cash plus Accounts Receivable pided by, Current Liabilities, indicating liquid assets available to cover current debt. Also known as the Acid Ratio. 这是一个严厉的版本的电流比，平衡短期负债与现金和