公司理财公式总结VIP专享

Assets = Liabilities + Stockholders’ EquityAssets = （Current + Fixed） AssetsNet Working Capital= Current Assets – Current LiabilitiesRevenues - Expenses = IncomeSales or Revenues（—) Cost of goods sold(=） Gross profit 毛利(—) Administrative/marketing costs 行政管理/营销成本, Depreciation 折旧(=） Operating Profit 营业利润（—) Interests， Taxes（=） Net income 净收益（-) Dividends to preferred stocks（=) Earning available to common shareholdersCash Flow From Assets （CFFA) = Cash Flow to Creditors + Cash Flow to StockholdersCash Flow From Assets = Operating Cash Flow 营运现金流量– Net Capital Spending 净资本支出– Changes in NWC 净营运资本的变化OCF (I/S)营运现金流= EBIT 息税前利润+ depreciation – taxes = $547NCS 净 资 本 支 出 （ B/S and I/S) = ending net fixed assets – beginning net fixed assets + depreciation = $130Changes in NWC (B/S） = ending NWC – beginning NWC = ＄330CFFA = 547 – 130 – 330 = ＄87CF to Creditors （B/S and I/S) = interest paid – net new borrowing = $24CF to Stockholders （B/S and I/S) = dividends paid – net new equity raised = $63CFFA = 24 + 63 = ＄87Current Ratio 流动比率= CA / CL2,256 / 1，995 = 1.13 timesQuick Ratio 速动比率= （CA – Inventory） / CL(2,256 – 301） / 1,995 = 。98 timesCash Ratio 现金比率= Cash / CL696 / 1，995 = .35 timesNWC to Total Assets = NWC / TA(2,256 – 1,995) / 5,394 = .05Interval Measure 区 间 测 量 = CA / average daily operating costs 2 ， 256 / ((2 ， 006 + 1，740)/365） = 219.8 daysTotal Debt Ratio 资产负债率 = （TA – TE） / TA（5，394 – 2,556） / 5，394 = 52.61%Debt/Equity 资本负债率 = TD / TE（5，394 – 2，556） / 2,556 = 1。11 timesEquity Multiplier 权益乘数= TA / TE = 1 + D/E1 + 1。11 = 2。11Long-term debt ratio ...