Financial statement 财务报表
ratio analysis 比率分析

Measuring company’s profitability衡量企业获利能力的常见指标
1.gross margin 毛利率
Show the percentage of each sales dollar earned as gross profit.
2.operating profit 经营活动利润率(税前净利率)
   
Show the percentage of each sales dollar earned as net profit before pay income tax.
3.rate of return on net sales (net profit margin) 销售净利率
 
Show the percentage of each sales dollar earned as net profit after pay income tax.
4.rate of return on total assets (ROA) 总资产报酬率
Measures how profitably a company uses its assets
5.rate of return on common stockholders’ equity (ROE) 所有者权益报酬率（净资产报酬率）
Gauges how much income is earned with the money invested by the common shareholders.
6.earning per share (EPS) 每股收益
Give the amount of net income earned for each share of the company’s common stock outstanding.

Measuring company’s solvency衡量企业偿债能力的常见指标
1.measuring ability to pay current liabilities 衡量流动负债偿还能力
margin rate(1)current ratio 流动比率
Measures ability to pay current liabilities with current assets.
(2)quick ratio (acid test ratio) 速动比率（酸性测试比率）
Shows ability to pay all current liabilities if they come due immediately
2.measuring ability to pay non-current liabilities衡量非流动负债偿还能力
(1)debt ratio 负债率
Indicated percentage of assets financed with debt
(2)times interest earned ratio 利息保障倍数
Measures the number of times operating income can cover interest expense.

Measuring company’s liquidity衡量企业流动性的常见指标
1.inventory turnover 存货周转率
 
  Indicated the selling ability of inventory
2.accounts receivable turnover 应收账款周转率
 
  Accounts receivable turnover measures the ability to collect cash from credit customers.
3.accounts payable turnover 应付账款周转率
 
  Accounts payable turnover measures the number of times per year that the company pays off its accounts payable.
4.assets turnover 总资产周转率
 
  Asset turnover measures the amount of net sales generated for each dollar invested in assets.

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