1、 财会计算
（1）偿债能力指标
1. 流动比率
流动比率=流动资产/流动负债
2. 速动比率
速动比率=（流动资产-存货）/流动负债
3. 现金比率
现金比率=（现金+银行存款+现金等价物）/流动负债
4. 现金流量比率
现金流量比率=年经营现金净流量/流动负债
5. 资产负债率
资产负债率=负债总额/资产总额
（2）投资收益指标
1. 普通每股净收益
普通每股净收益=（税后净收益-优先股股息）÷发行在外普通股股数（元/股）
2. 市盈率
![](https://wkrtcs.bdimg.com/rtcs/image?w=135&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_41","w":"135","h":"44","dataType":"png","c":"word/media/image1_1.png","imgOriW":2365,"imgOriH":773})
3. 股票获利率
股票获利率=普通股每股股利÷普通股每股市价×100%
（3）现金管理
1) 年度支出预算
![](https://wkrtcs.bdimg.com/rtcs/image?w=322.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"322.00","h":"55.00","dataType":"png","c":"word/media/image2.png","imgOriW":322,"imgOriH":55})
2) 变现能力
![](https://wkrtcs.bdimg.com/rtcs/image?w=508.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"508.00","h":"152.00","dataType":"png","c":"word/media/image3.png","imgOriW":529,"imgOriH":152})
流动比率＝现金及现金等价物／流动负债
![](https://wkrtcs.bdimg.com/rtcs/image?w=294.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"294.00","h":"46.00","dataType":"png","c":"word/media/image4_1.png","imgOriW":294,"imgOriH":46})
3) 恩格尔系数
![](https://wkrtcs.bdimg.com/rtcs/image?w=358.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"358.00","h":"43.00","dataType":"png","c":"word/media/image5_1.png","imgOriW":358,"imgOriH":43})
2、税收计算
（1）个人所得税（个人所得税率表详见附件）
1) 工资、薪酬所得
全月应纳税额=（每月工资所得－四金－个人所得税起征额）×税率－速算扣除数
2) 个体工商户的生产、经营所得
应纳税额=[收入总额－（成本+费用+损失+准予扣除的税金）]×税率－速算扣除
3) 对企事业单位的承包经营、承租经营所得
年度应纳税额=[纳税年度收入总额－年度必要费用]×税率－速算扣除
4) 劳务报酬所得、特许权使用费所得、财产租赁所得
应纳税额=（劳务报酬收入－费用）×适用税率－速算扣除
5) 稿酬所得
应纳税额=（每次收入额－费用）×20%×（1－30%）
6) 财产转让所得
应纳税额=（转让财产收入额－财产原值－费用）×20%
7) 利息、股息、红利所得，偶然所得和其他所得
应纳税额=每次收入额×20%
![](https://wkrtcs.bdimg.com/rtcs/image?w=97.33&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_101","w":"97.33","h":"88.00","dataType":"gif","c":"word/media/image6.gif"})
3、理财计算
（一）风险价值
1) 预期收益率
![](https://wkrtcs.bdimg.com/rtcs/image?w=231.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"231.00","h":"73.00","dataType":"png","c":"word/media/image7.png","imgOriW":231,"imgOriH":73})
预期收益率E（Ri）等于当i种情况出现时第n年的概率![](https://wkrtcs.bdimg.com/rtcs/image?w=44.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"44.00","h":"30.00","dataType":"png","c":"word/media/image8.png","imgOriW":44,"imgOriH":30})
乘以当i种情况出现时第n年的收益率的累积和。
2) 方差
![](https://wkrtcs.bdimg.com/rtcs/image?w=321.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"321.00","h":"79.00","dataType":"png","c":"word/media/image10.png","imgOriW":321,"imgOriH":79})
3) 标准差
![](https://wkrtcs.bdimg.com/rtcs/image?w=328.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"328.00","h":"91.00","dataType":"png","c":"word/media/image11.png","imgOriW":328,"imgOriH":91})
4) 变异系数
![](https://wkrtcs.bdimg.com/rtcs/image?w=108.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"108.00","h":"66.00","dataType":"png","c":"word/media/image12.png","imgOriW":108,"imgOriH":66})
5) 风险报酬率
![](https://wkrtcs.bdimg.com/rtcs/image?w=112.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"112.00","h":"37.00","dataType":"png","c":"word/media/image13.png","imgOriW":112,"imgOriH":37})
β—风险价值系数
6) 风险报酬
![](https://wkrtcs.bdimg.com/rtcs/image?w=112.00&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_53","w":"112.00","h":"43.00","dataType":"png","c":"word/media/image14.png","imgOriW":112,"imgOriH":43})
C—投资额
7) 投资价值
![](https://wkrtcs.bdimg.com/rtcs/image?w=148&md5sum=ac5ff27bc727d4513bfaf944ef14ddb4&sign=df05d0cbfe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=283&ipr={"t":"img","r":"r_41","w":"148","h":"43","dataType":"png","c":"word/media/image15_1.png","imgOriW":2524,"imgOriH":727})
V0—投资价值 Vn —股票售价 D—每股股利 k—报酬率
（2）时间价值
1) 单利
本利和=本金×利率×期限
本文来源：https://www.2haoxitong.net/k/doc/7b7cec8283c758f5f61fb7360b4c2e3f56272543.html
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