سایت تخصصی حسابداران خبره ایران

ارائه مطالب تخصصی حسابداری و حسابرسی و قوانین

نسبتهای مالی به زبان انگلیسی

 نسبتهای مالی به زبان انگلیسی

 

 Current Ratio  

  Current Assets
 Current Ratio =------------------------
  Current Liabilities
    

Quick Ratio

  Quick Assets
 
Quick Ratio =
----------------------
  Current Liabilities
   

Quick Assets = Current Assets - Inventories
   

Net Working Capital Ratio

  Net Working Capital
 
Net Working Capital Ratio =
--------------------------
  Total Assets
   

Net Working Capital = Current Assets - Current Liabilities
   

 

Profitability Analysis Ratios   

Return on Assets (ROA)

  Net Income
 
Return on Assets (ROA) =
----------------------------------
  Average Total Assets
   

Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2
   

Return on Equity (ROE)

  Net Income
 
Return on Equity (ROE) =
--------------------------------------------
  Average Stockholders' Equity
   

Average Stockholders' Equity 
= (Beginning Stockholders' Equity + Ending Stockholders' Equity) / 2
   

Return on Common Equity (ROCE)

  Net Income
 
Return on Common Equity =
--------------------------------------------
  Average Common Stockholders' Equity
   

Average Common Stockholders' Equity 
= (Beginning Common Stockholders' Equity + Ending Common Stockholders' Equity) / 2
   

Profit Margin

  Net Income
 
Profit Margin =
-----------------
  Sales
   

    

Earnings Per Share (EPS)

  Net Income
 
Earnings Per Share =
---------------------------------------------
  Number of Common Shares Outstanding
   

   

 

Activity Analysis Ratios   

Assets Turnover Ratio

  Sales
 
Assets Turnover Ratio =
----------------------------
  Average Total Assets
   

Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2
   

Accounts Receivable Turnover Ratio

  Sales
 
Accounts Receivable Turnover Ratio =
-----------------------------------
  Average Accounts Receivable
   

Average Accounts Receivable 
= (Beginning Accounts Receivable + Ending Accounts Receivable) / 2
   

Inventory Turnover Ratio

  Cost of Goods Sold
 
Inventory Turnover Ratio =
---------------------------
  Average Inventories
   

Average Inventories = (Beginning Inventories + Ending Inventories) / 2
   

 

Capital Structure Analysis Ratios   

Debt to Equity Ratio
  Total Liabilities
 
Debt to Equity Ratio =
----------------------------------
  Total Stockholders' Equity
   
    
Interest Coverage Ratio
  Income Before Interest and Income Tax Expenses
 
Interest Coverage Ratio =
-------------------------------------------------------
  Interest Expense
   
Income Before Interest and Income Tax Expenses 
= Income Before Income Taxes + Interest Expense
   

Capital Market Analysis Ratios   

Price Earnings (PE) Ratio
  Market Price of Common Stock Per Share
 
Price Earnings Ratio =
------------------------------------------------------
  Earnings Per Share
   
    
Market to Book Ratio
  Market Price of Common Stock Per Share
 
Market to Book Ratio =
-------------------------------------------------------
  Book Value of Equity Per Common Share
   
Book Value of Equity Per Common Share 
= Book Value of Equity for Common Stock / Number of Common Shares
   
Dividend Yield
  Annual Dividends Per Common Share
 
Dividend Yield =
------------------------------------------------
  Market Price of Common Stock Per Share
   
Book Value of Equity Per Common Share 
= Book Value of Equity for Common Stock / Number of Common Shares
   
Dividend Payout Ratio
  Cash Dividends
 
Dividend Payout Ratio =
--------------------
  Net Income
   
    
 
ROA = Profit Margin X Assets Turnover Ratio   

ROA = Profit Margin X Assets Turnover Ratio
  
Net Income
Net Income
Sales
 
ROA =
------------------------  =
--------------  X
------------------------
  
Average Total Assets 
Sales
Average Total Assets 
    
Profit Margin = Net Income / Sales 
Assets Turnover Ratio = Sales / Averages Total Assets

تاریخ ارسال: پنج‌شنبه 5 خرداد‌ماه سال 1390 ساعت 05:58 ب.ظ | نویسنده: علی | چاپ مطلب 0 نظر
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