常见财务指标中英文简写 GAAP Gen erally Accepted Acco unting Prin ciple 公认会计准则 CEO Chief Executive Office 首席执行官 IASC In ternatio nal Accou nting Sta ndard Committee 国际会计准则委员会CPA Certificated Public Accountant 注册会计师 WCR Working Capital Requirement 营运资本需求量 ROE Return on Equity权益资本收益率（净资产收益率）ROIC Return on Investment Capital 投入资本收益率EPS Earni ng Per Share每股净利润（每股收益）DPS Divide nd Per Share 每股股利P/E Price - Earni ng Ratio 市盈率 BVEPS Book Value of Equity Per Share每股净资产（每股权益资本）EVA Economic Value Added经济增加值（经济利润）MVA Market Value Added 市场增加值 EBT Earni ng Before Tax 税前利润 EBIT Earning Before Interest And Tax 息税前利润EAT Earni ng After Tax 税后利润ROA Retur n on Asset 资产收益率 DOL Degree of Operating Leverage经营风险或经营杠杆程度DFL Degree of Finan cial Leverage财务风险或财务杠杆程度DTL Degree of Total Leverage 总风险或总杠杆WACC Weighted Average Cost of Capital 加权平均资本成本 TS Total Sales销售收入TC Total Cost 总成本 VC Variable Cost单位变动成本TFC Total Fixed Cost 总固定成本NPV Net Present Value 净现值IRR Internal Rate of Return 内含报酬率PBP Pay-back Period 回收期BEP Break Eve n Poi nt 保本点NWC Net Working Capital 净营运资金NCF Net Cash Flows现金净流量 DCPBP Discou nted Cash-flow Pay-back Period 折现累计回收期 BOPBP Bailout Pay-back Period 脱险回收期 Net P Net profit净利润【下载本文档，可以自由复制内容或 自由编辑修改内容，更多精彩文章，期待你的好评和关注，如既往为您服务】
