趙敏管理學家族

目的

比率

計算式

流動性比率

Liquidity ratio

流動比率

Current ratio

流動資產/流動負債

Current asset/current liability

速動比率

Quick ratio/acid test

(流動資產-存貨)/流動負債

(current asset -inventory)/ current liability

槓桿比率

Leverage ratio

負債資產比

Asset-liability ratio

總負債/總資產

Total liability/total asset

利息保障倍數

Time interest earned

(利息費用+稅前淨利)/總利息費用

(Interest expense +pre-tax income)/total interest expense

經營效能比率

Operating effectiveness ratio

存貨週轉率

Inventory turnover

銷貨收入/存貨

Sales revenue/inventory

總資產週轉率

Total asset turnover

銷貨收入/總資產

Sales revenue/total asset

獲利能力比率

Profitability ratio

銷售毛利率

Sales gross margin

稅後淨利/銷貨收入

Net income/ sales revenue

投資報酬率

Rate o f investment

稅後淨利/總資產

Net income/ total asset