金融chappt課件(編輯修改稿)
2025-06-03 03:57 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 lation formula: Mainly used for retailing and manufacturing business Efficiency ratios（ 資產(chǎn)管理效率比率） Average stock turnover period（ 存貨周轉(zhuǎn)天數(shù)） It measures the average number of days for which stocks are being held. Average settlement period for debtors（ 應(yīng)收帳款周轉(zhuǎn)天數(shù)） It measures how long credit customers take to pay the amounts which they own the business. Average settlement period for creditors（ 應(yīng)付帳款周轉(zhuǎn)天數(shù)） It measures how long the business takes to pay its trade creditors. Sales capital employed ratio（ 長(zhǎng)期資本周轉(zhuǎn)率） It measures how effective the longterm capital has been in generating sales revenue. Sales per employee（ 單位員工銷(xiāo)售額） It measures the productivity of the workforce. The relationship between profitability and efficiency Du Pont identity(杜邦財(cái)務(wù)分析 ) Return on capital employed ROCE Net profit margin Sales capital employed ratio Net profit before interest and taxation sales Sales Longterm capital employed Liquidity ratios(流動(dòng)性比率 ) Current ratio(流動(dòng)比率 ) “Ideal” current ratio usually 2times Without considering the different types of business requires different current ratio. Acid test ratio（ 速動(dòng)比率 /酸性測(cè)試比率） “Ideal” acid test ratio usually 1times “Liquid” current assets Operating cash flows to maturing obligations（ 現(xiàn)金比率） A further indication of the ability Current assets Current liabilities Current assets(excluding stock) Current liabilities Operating cash flows Current liabilities Gearing
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