财务指标解析.pptx

Financial performance interpretation 财务指标解析;2;1. 财务报表Financial statements;财务报表概述;资产负债表;;流动资产 Current Assets;损益表;利润=收入-费用Income = revenue - Expense;现金流量表;三大现金流活动 ;2. 财务状况分析Financial position analysis;Net working capital: Net working capital reports the resources the company would have to continue operating in the short run if it had to liquidate all of its current liabilities at once.净运营资本，是指如果一个企业立即支付所有的流动负债后，所剩余的能够在短期内持续经营的资源。;资产负债率Debt ratio;流动比率Current ratio;速动比率Quick ratio;3. 盈利能力分析Profitability analysis;可变利润Variable margin;生产利润Industrial margin;息税前利润Earning before interest and tax (EBIT);息税折旧摊销前利润Earning before interest tax depreciation and amortization (EBITDA);4. 现金流分析Cash flow analysis;Template of GMM;经营性现金流Operating cash flow;投资性现金流Investment cash flow;筹资性现金流Financial cash flow;5. 营运能力分析Cash flow analysis;应收账款周转天数Days sales outstanding (DSO);存货周转天数Days inventory outstanding (DIO);应付账款周转天数Days payable outstanding (DPO);净营运资本周转天数Net working capital days (Cash cycle);End