Net profit margin=(Net profit÷Sales)0% Sales growth rate=[(Sales in current period÷Sales in previous period)-1]*100% Return on capital employed=Profit÷(Equity +Long-term liabilities) Asset turnover ratio=Turnover÷Assets 流动性(Liquidity) Current ratio=Current assets÷Current liabilities Acid...
Asset turnover:资产流转率 Asset turnover=revenue÷(non current liabilities+total equity)Asset turnover,资产周转率,衡量一个企业利用投资资本产出销售额的能力,一般来说这个指标越高越好。零售企业通常有很高的asset turnover,但利润率很低。乐购超市的创始人Jack Cohen曾说过:“Pile it high and sell it cheap...
Gross margin:measures the percentage of gross profit on revenue. ROS关注的是扣除完non-production overheads后的operating profit;而gross margin仅关注公司的商业活动(prior to non-production overheads);一般来说,Gross margin越高越好,同时,一个较差的绩效经常是由低的销售价格或者高的生成本所造成的。 The rel...
The optimal debt-equity ratio is considered to be around 1, i.e. liabilities = equity, but the ratio is very industry-specific because it depends on the ratio of current to non-current assets. The more non-current the assets (as in capital-intensive industries), the more equity is requir...
1, liquidity ratio Liquidity is the enterprise ability to generate cash, it depends on how much can change in the near future for the flow of cash assets. (1) flow rate Formula: liquidity ratio = current assets / total liabilities Enterprises set up the standard value: 2 Meaning: the ...
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...
The asset is the resource that is used to generate economic benefit over the long term. There are two types of assets: current assets and non-current assets. The assets that have a life of less than 12 months are current assets. Answer and Explanation: 1 Become...
This would indicate that the company has a strong capability of using the cash flow from its operations to pay off the amount of its debt repayments, including current liabilities. This is seen as very comfortable for investors and creditors, as it implies that the company has a healthy finan...
According to the cost principle ,the practice of showing assets on the balance sheet a t their cost, rather than at their current market value is explained.() 此题为判断题(对,错)。 点击查看答案 第7题 The basis for classifying assets as current or noncurrent is conversion to cash withi...
Explain what information does the debt to total assets ratio mean. Define a current asset of a company. Define the term: Temporary asset investments. What is the meaning of asset, liability, revenue, and expense? Explain how to calculate working capital turnover. ...