财务指标计算公式及分析运用（Calculation formula of financial index and its analysis and Application）.docVIP

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财务指标计算公式及分析运用（Calculation formula of financial index and its analysis and Application）.doc

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财务指标计算公式及分析运用（Calculation formula of financial index and its analysis and Application）

财务指标计算公式及分析运用（Calculation formula of financial index and its analysis and Application） Calculation formula of financial index and its analysis and Application I. General classification and calculation of commonly used financial indicators I. Solvency Index (I) short-term solvency index 1. liquidity ratio = current assets / current liabilities 2. quick ratio = quick assets / current liabilities 3. cash flow ratio = annual net operating cash flow / current liabilities at the end of the year * 100% (two) long-term solvency index; 1. asset liability ratio = Total Liabilities / total assets The 2. property owners equity ratio = total liabilities. Two. Operating capacity indicators (I) indicators of operating capacity of human resources; Labor efficiency = core business net income or net output divided by average number of workers (two) operating capacity indicators of the means of production; 1. turnover index of current assets (1) the accounts receivable turnover rate (time) = core business net income divided by average balance of accounts receivable Accounts receivable turnover days = average accounts receivable x 360 / main business net income (2) the inventory turnover rate (the number of) = main business cost divided by average inventory Inventory turnover days = average inventory x 360 / main business cost (3) the current asset turnover (number) = core business net income divided by average total assets turnover Current assets turnover period (days) = average total currentassets x 360 / main business net income Two Fixed asset turnover = core business net income / average net fixed assets 3. of the total asset turnover ratio = core business net income divided by average total assets Three. Profitability indicators (1) general indicators of enterprise profitability; The 1. main business profit rate = net profit, the main business income 2. cost profit rate = profit / cost 3. the rate of return on net assets = net income / average net assets multiplied by 100% 4. cap