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北內的貝爾語翻譯

(4)獲利能力Profitability
資產酬勞率＝［稅後損益＋利息費用×(１－稅率)］／平均資產總額。
Ratio or return on total assets=[net income+interest expense*(1-tax rate)]/average total assets
股東權益報酬率＝稅後損益／平均股東權益淨額。
Ratio or return on shareholder's equity=net income/average net shareholder's equity
純益率＝稅後損益／銷貨淨額 翻譯社
Profit ratio=net income/net sales
每股盈餘＝(稅後淨利－迥殊股股利)／加權平均已發行股數。
Earnings per share=(net income-preferred stock dividend)/weighted average stock shares issued

常用財政剖析公式 and 英文對照

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 (1)財政構造Financial structure:
欠債占資產比率＝欠債總額／資產總額 翻譯社
Debt of long fund to bank property and equipment=total liabilities/total assets
恒久資金佔固定資產比率＝(股東權益淨額＋長期欠債)／固定資產淨額。
Ratio of liabilities to assets=(net shareholder's equity+long-term liabilities)/net fixed assets
(2)償債能力Solvency
流動比率＝流動資產／流動欠債。
Current ratio=current assets/current liabilities
速動比率＝(流動資產－存貨－預支費用)／流動欠債 翻譯社
Quick ratio=(current assets-inventory-prepaid expense)/current liabilities
利息保障倍數＝所得稅及利息費用前純益／本期利息支出。
Times interest earned ratio=net income before tax and interest expense/interest expense

就像解讀達文西暗碼一般..待續...

Cash re-investment ratio=(net cash flow from operating activity -cash dividend)/(total fixed assets+long-term investment+other assets+working capital)

(6)槓桿度Balance
營運槓桿度＝(營業收入淨額－更動營業本錢及費用)／營業利益
Operation balance=(net operating income-operating variable cost and expense)/operating income
財政槓桿度＝營業利益／(營業利益－利息費用)
Financial balance= operating income/(operating income-interest expense)

(5)現金流量Cash flow
現金流量比率＝營業活動淨現金流量／流動欠債 翻譯社
Cash flow ratio=net cash flow from operating activity/current liabilities
淨現金流量允當比率＝最近五年度營業流動淨現金流量／比來五年度(本錢支出＋存貨增加額＋
現金股利)。
Cash flow adequacy ratio=(net cash flow from operating activities within five year/(capital
expenditure+inventory increase +cash dividend) within five year
現金再投資比率＝(營業舉止淨現金流量－現金股利)／(固定資產毛額＋長期投資＋其他資產＋
營運資金)。

(3)經營能力Operating ability
應收款子(包括應收帳款及因營業而產生之應收單子)週轉率＝銷貨淨額／各期平均應收金錢(包
括應收帳款與因營業而產生之應收票據)餘額 翻譯社
Account receivable turnover (including accounts receivable and notes receivable resulted from business
operation)=net sales/average balance of account receivable (including accounts receivable and notes
receivable resulted from business operation)
平均收現金日數＝３６５／應收款子週轉率。
Days sales in account receivable=365/account receivable turnover
存貨週轉率＝銷貨本錢／平均存貨額。
。-> 翻譯社|,-> 翻譯公司|的-> 翻譯Inventory turnover=cost of goods sold/average inventory
應付金錢(包括應付帳款及因營業而產生之應付單據)週轉率＝銷貨本錢／各期平均應付款子(包
括應付帳款與因營業而產生之應付單子)餘額。
Account payable turnover (including accounts payable and notes payable resulted from business
operation)=operating costs/average balance of account payable (including accounts payable and notes
payable resulted from business operation)
平均售貨日數＝３６５／存貨週轉率。
Average days in sales=365/inventory turnover
固定資產週轉率＝銷貨淨額／平均固定資產淨額。
Fixed property and equipment turnover=net sales/net fixed assets
總資產週轉率＝銷貨淨額／平均資產總額 翻譯社
Total assets turnover=net sales/average total assets

套用公式計算其實不難，真正 翻譯精隨在於若何判讀與解讀這些數字背後所出現的意義