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current ratio 流动比率=流动资产/流动负债 quick ratio 速动比率=速动资产（流动资产-存货）/流动负债 debt ratio 负债比率=负债总额/资产总额 debt to equity 负债权益比率=带息负债/（负债+所有者权益） dividend payout ratio 股息支付率=普通股股息/普通股净收益 net working capital营运资金净值=流动资产-流动负债 gross margin 毛利率=（销售收入—已销售商品成本）/销售收入 operation margin营业利润率=息税前利润（EBIT）/销售收入 profit margin 净利润率=净利润/销售收入 也叫return on sale asset turnover 资产周转率=销售收入/资产平均余额 EPS= earning per share 每股收益 P/B=PRICE/BOOK EV/EBITDA ROE = Return on equity 权益报酬率 ROIC =Return on Invested Capital 投入资本报酬率 IRR = internal return rate内部报酬率法 traffic revenue 主营业务收入， other revenue 其它收入， non-operating income/expenses 营业外收/支
Minority interests 少数股东权益 Profit attributable to shareholders 股东应占收益 the historical cost basis 历史成本法 Historical cost convention 历史成本法之惯例/公约 Principally engaged in 主营业务 Unaudited consolidated interim results 未经审计的合并期中报表 Owned assets and assets held under finance leases 自有资产及融资租赁资产 Operating lease 经营租赁 Statutory surplus reserve 法定盈余公积金 Statutory public welfare fund 法定公益金 Discretionary surplus reserve 任意盈余公积金 Profit appropriations 利润分配 Liquidity , financial resources and capital structure 流动性、融资来源和资本结构 Capital commitment 资本支出 Inventory Turnover Ratio 存货周转率 Accounts Receivable Turnover Ratio 应收帐款周转率 The condensed consolidated financial statements 简要合并报表 Unallocated Expenses 待摊费用 Interest capitalized in construction in progress 在建工程中的资本化利息 Taxable Profits 应税利润 EV = enterprise value = market capitalization + debt—cash 企业价值 EBITDAR = earning before tax, interest, depreciation, amortization, and restructuring costs 除息、税、折旧及摊销前盈利 考虑时，须注意利用此指针摆脱大额摊销、折旧对盈利能力的影响。在企业最近有重组计划时这个指标更有用。 Book Value 帐面价值 Intangible Assets 无形资产 Net Asset Value 净资产值 Liquidation 清算 Coupon 票面利率 Gross Margin 毛利率 Gross Profit 总利润 YTM （Yield to Maturity）到期收益率 |
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