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财务比率.
财务比率(英语:financial ratios),或称会计比率,是财务报表上两个数据之间的比率,这些比率涉及企业管理的各个方面。有关财务比率分析的价值在于它使分析者能够评估过去的业绩与衡量公司当前的财务状况,并获得对预测未来结果有用的见解;故此,财务比率不应被视为某种解答,而是指标[1]。通常,财务比率可分为四类:
- 变现能力比率(英语:liquidity ratios)
- 经营活动比率(英语:activity ratios)
- 偿债能力比率(英语:solvency ratios)
- 盈利能力比率(英语:profitability ratios)
- 速动比率(Quick ratio),又称酸性测试比率(Acid test ratio)
速动比率=
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速动资产
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=
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流动资产-存货-预付款项
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流动负债
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流动负债
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保守速动比率=
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现金+短期证券+应收票据+应收账款净额
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流动负债
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有形净值债务率=
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总负债
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×100%
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股东权益-无形资产净额
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销售毛利率=
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销售收入-销售成本
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×100%
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销售收入
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- 权益净利率(Return On Equity,ROE)或净资产收益率
- ^ CFA Institute. CFA Program Curriculum 2022 Level I, Volume 3. 2021: 186. ISBN 1950157628.
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