Acid test ratio= Current assets (excluding inventories) /Current liabilities 经营活动现金流比到期负债: Cash generated from operations to maturing obligations= Cash generated from operations /Currentliabilities Financial gearing/solvency ratios :财务杠杆指标,反映企业资金来源(是来自于借款还是股东投资)和企业财...
Acid test ratio= Current assets (excluding inventories) /Current liabilities 经营活动现金流比到期负债: Cash generated from operations to maturing obligations= Cash generated from operations /Current liabilities Financial gearing/solvency ratios :财务杠杆指标,反映企业资金来源(是来自于借款还是股东投资)和企业...
Debt ratio负债比率=total liabilities/ total assets Gearing杠杆比率=long term debt/(equity+long term debt) 或long term debt/ equity Interest cover利息保障倍数=PBIT/ interest payable (interest expense) 4. Investor ratio Earning per share (EPS)=earnings/ share number P/E ratio市盈率=share price/...
3.Long-termfinancialstabilityratio长期偿债能力 Debtratio负债比率=totalliabilities/totalassets Gearing杠杆比率=longtermdebt/(equity+longtermdebt) 或longtermdebt/equity Interestcover利息保障倍数=PBIT/interestpayable(interestexpense) 4.Investorratio Earningpershare(EPS)=earnings/sharenumber ...
(ENG) 20:17 Equity Law, Ratio Decidendi - 你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 19:12 Employment Law, Dismissal 你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 26:18 Dissolution Grounds 你的英语进步神奇...
The gearing ratio is of particular importance to a business as it indicates how risky a business is perceived to be based on its level of borrowing. As borrowing increases, so does the risk as the business is now liable to not only repay the debt but meet any related ...
酸性测试比率:衡量企业用速动资产(流动资产-存货)偿还流动负债的能力,一般需要大于1Acid test ratio= Current assets (excluding inventories) /Current liabilities经营活动现金流比到期负债:Cash generated from operations to maturing obligations= Cash generated from operations /Current liabilitiesFinancial gearing/solve...
▪Ratioanalysisisausefultooltoindicatespecificareasofabusinesswhichmeritfurtherinvestigation.▪Thecalculationofrelevantratioswillprovidetheuserwithanumberofpertinentquestionstowhichtheremaybeanumberofalternativeanswers.▪Ratioswillsufferfromthesamedeficienciesastheinformationfromwhichtheyarecalculated.Thefinancialstatementsof...
Financial ratio plays an important role in financial statements, so there are some benefits of financial ratios. First of all, most of the rations become much more meaningful when used as a basis for comparison, which make a company very easy to compare firms against each other. Besides, it ...
Gearing ratio + leverage = 1 ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCA 4 debt and gearing/leverage ratios Interest cover = Profit before interest and tax/Interest charges 息税后利润与利息费用的比值,比例小于1是非常有问题的,说明企业赚的钱连利息都交不起。正常 应该远大于1。