Financial analysis index
A profitability    盈利能力
Solvency    偿债能力
Development  ability发展能力
Operational capability营运能力
1 .rate of return on net assets = net income / average net assets x 100%                1.净资产收益率=净利润/平均净资产×margin rate100%
ratio = current assets / current liabilities           1.流动比率=流动资产/流动负债
growth rate = the year sales growth / year sale                  1.销售增长率=本年销售增长额/上年销售额
asset turnover = main business income / average balance of circulating ratio        1.流动资产周转额=主营业务收入/流动资产平均余额
2 .rate of return on total assets = net income / average total assets x 100%                2.总资产收益率=净利润/平均总资产×100%
2. quick ratio = current assets / current liabilities  2.速动比率=速动资产/流动负债
2. net asset growth rate = the net profit increased volume / profit margin      2.净资产增长率=本期净利润增加额/上期净利润
assets turnover ratio = main business income / average balance of fixed assets 2.固定资产周转率=主营业务收入/固定资产平均余额
3 .business gross interest rate =  net income - operating cost  / net income x 100%            3.营业毛利率=营业收入净额-营业成本/营业收入净额×100%
3. cash flow ratios = generated from operating activities net cash flow / current liabilities  3.现金流量比率=经营活动产生的现金流量净额/流动负债
rate of total assets = total assets growth this year at the beginning of volume / total assets          3.总资产增长率=本年总资产增长额/年初资产总额
3. total assets turnover ratio = operating income / total assets average balance              3.总资产周转率=营业收入/总资产平均余额
4. sales net interest margin = net profit / sales x 100%                4.销售净利率=净利润/销售收入×100%
ratio of liabilities to assets = debt / total assets        4.资产负债率=负债总额/资产总额
accumulation rate = the owners' equity growth / beginning of possessory rights and interests              4.资本积累率=本年所有者权益增长额/年初所有者权益
earnings ratio = net operating cash flow / net income                  5盈利现金比率=经营现金净流量/净利润
5. interest coverage ratio = EBIT / interest expense        5.利息保障倍数=息税前利润/利息费用