常见财务指标中英文简写
GAAP?Generally?Accepted?Accounting?Principle?公认会计准则
CEO?Chief?Executive?Office?首席执行官
IASCInternational?Accounting?Standard?Committee国际会计准则委员会
CPACertificated?Public?Accountant注册会计师
WCRWorking?Capital?Requirement营运资本需求量
ROEReturn?on?Equity权益资本收益率（净资产收益率）
ROICReturn?on?Investment?Capital投入资本收益率?
EPSEarning?Per?Share每股净利润（每股收益）
DPSDividend?Per?Share?每股股利
P/EPrice?-?Earning?Ratio市盈率
BVEPSBook?Value?of?Equity?Per?Share每股净资产（每股权益资本）
EVAEconomic?Value?Added经济增加值（经济利润）
MVAMarket?Value?Added市场增加值
EBTEarning?Before?Tax?税前利润
EBITEarning?Before?Interest?And?Tax息税前利润
EATEarning?After?Tax税后利润
ROAReturn?on?Asset?资产收益率
DOLDegree?of?Operating?Leverage经营风险或经营杠杆程度
DFLDegree?of?Financial?Leverage?财务风险或财务杠杆程度
DTLDegree?of?Total?Leverage总风险或总杠杆
WACCWeighted?Average?Cost?of?Capital加权平均资本成本
TSTotal?Sales销售收入?
TCTotal?Cost总成本
VC?Variable?Cost单位变动成本
TFC?Total?Fixed?Cost?总固定成本
NPVNet?Present?Value净现值
IRR?Internal?Rate?of?Return?内含报酬率
PBPPay-back?Period回收期
BEPBreak?Even?Point保本点
NWCNet?Working?Capital净营运资金
NCFNet?Cash?Flows现金净流量
DCPBPDiscounted?Cash-flow?Pay-back?Period?折现累计回收期
BOPBPBailout?Pay-back?Period脱险回收期
NetPNetprofit净利润
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