CFAL学习笔记financial reporting and analysis修订版本.pdfVIP

F i n a n c i a l e p o r t i n g a n d A n a l y s i s 1. defensive interval ratio=(cash + short-term marketable investments + receivables) / daily cash expenditures 2. financial leverage ratio ( equity multiplier )= average total assets / average shareholders’ equity 3. interest coverage ratio = EBIT / interest payments 4. fixed charge coverage ratio= (earnings before interest and taxes +lease payments)/ (interest payments +lease payments) 5. dividend payout ratio = common share dividends / net income attributable to common shares 6. sustain