常见财务指标中英文简写.docVIP

常见财务指标中英文简写 常见财务指标中英文简写 PAGE / NUMPAGES 常见财务指标中英文简写 GAAP Generally Accepted Accounting Principle公认会计准则 CEO Chief Executive Office 首席履行官 IASC International Accounting Standard Committee 国际会计准则委员会 CPA Certificated Public Accountant 注册会计师 WCR Working Capital Requirement 运营资本需求量 ROE Return on Equity 权益资本利润率（净财产利润率） ROIC Return on Investment Capital 投入资本利润率 EPS Earning Per Share 每股净利润（每股利润） DPS Dividend Per Share 每股股利 P/E Price - Earning Ratio 市盈率 BVEPS Book Value of Equity Per Share 每股净财产（每股权益资本） EVA Economic Value Added 经济增添值（经济利润） MVA Market Value Added 市场增添值 EBT Earning Before Tax 税前利润 EBIT Earning Before Interest And Tax 息税前利润 EAT Earning After Tax 税后利润 ROA Return on Asset 财产利润率 DOL Degree of Operating Leverage 经营风险或经营杠杆程度 DFL Degree of Financial Leverage 财务风险或财务杠杆程度 DTL Degree of Total Leverage 总风险或总杠杆 WACC Weighted Average Cost of Capital 加权均匀资本成本 TS Total Sales 销售收入 TC Total Cost 总成本 VC Variable Cost 单位改动成本 TFC Total Fixed Cost 总固定成本 NPV Net Present Value 净现值 IRR Internal Rate of Return 内含酬劳率 PBP Pay-back Period 回收期 BEP Break Even Point 保本点 NWC Net Working Capital 净运营资本 NCF Net Cash Flows 现金净流量 DCPBP Discounted Cash-flow Pay-back Period 折现累计回收期 BOPBP Bailout Pay-back Period 出险回收期 Net P Net profit 净利润