中英文财务指标Revised on November 25, 2020Financial analysis indexA profitability （盈 利能力）Solvency （偿 债能力）Development ability（发展能力）Operational capability （营运能 力）1 .rate of retur n on net assets = net in come / average net assets x 100% 1.净资产收益率=净利润/平均净资 产 X100%ratio = curre nt assets / curre nt liabilities 1.流动比率二流动资产/ 流动负债growth rate = the year sales growth / year sale1.销售增长率=本年销售 增长额/上年销售额asset tur no ver = main bus in ess in come / average bala nee of circulat ing ratio 1.流动资产周转额=主营业 务收入/流动资产平均余 额2 .rate of return on total assets = net in come / average total assets x 100% 2.总资产收益率=净利润/平均总资 产 X100%2. quick ratio = curre nt assets / current liabilities 2. 速动比率=速动资产/ 流动负债2. net asset growth rate =the net profit in creased volume / profit marg in2.净资产增长率=本期净 利润增加额/上期净利润assets tur no ver ratio = main bus in ess in come / average bala nee of fixed assets 2.固定资产周转率 =主营业务收入/固定资产 平均余额3 .bus in ess gross in terest rate = （ net in come - operati ng cost ） / net in come x 100% 3.营业毛利率=（营业收入净 额-营业成本）/营业收入 净额X100%3. cash flow ratios = gen erated from operati ng activities net cash flow / curre nt liabilities 3. 现金流量比率-经营 活动产生的现金流量 净额/流动负债rate of total assets = total assets growth this year at the beg inning of volume / total assets 3.总资产增长率本年总 资产增长额/年初资产总 额3. total assets tur no ver ratio = operat ing in come / total assets average bala nee 3.总资产周转率-营业收入/总资 产平均余额4. sales net in terest marg in = net profit / sales x 100% 4.销售净利率=净利润/销售收入X 100%ratio of liabilities to assets = debt / total assets4.资产负债率=负债 总额/资产总额accumulati on rate = the own ers' equity growth / beg inning of possessory rights and in terests 4.资本积累率=本年所有 者权益增长额/年初所有 者权益ear nings ratio = net operati ng cash flow / net in come5盈利现金比率=经营现金 净流量/净利润5. in terest coverage ratio = EBIT / in terest expe nse5.利息保障倍数=息 税前利润/利息费用。