袆常见财务指标中英文简写蒂GAAPGenerallyAcceptedAccountingPrinciple公认会计准则芀CEOChiefExecutiveOffice首席执行官薇IASCInternationalAccountingStandardCommittee国际会计准则委员会羅CPACertificatedPublicAccountant注册会计师袃WCRWorkingCapitalRequirement营运资本需求量羂ROEReturnonEquity权益资本收益率(净资产收益率)薀ROICReturnonInvestmentCapital投入资本收益率肅EPSEarningPerShare每股净利润(每股收益)芄DPSDividendPerShare每股股利蒀P/EPrice-EarningRatio市盈率荿BVEPSBookValueofEquityPerShare每股净资产(每股权益资本)膅EVAEconomicValueAdded经济增加值(经济利润)蚅MVAMarketValueAdded市场增加值膂EBTEarningBeforeTax税前利润膈EBITEarningBeforeInterestAndTax息税前利润芅EATEarningAfterTax税后利润袂ROAReturnonAsset资产收益率薀DOLDegreeofOperatingLeverage经营风险或经营杠杆程度袇DFLDegreeofFinancialLeverage财务风险或财务杠杆程度芅DTLDegreeofTotalLeverage总风险或总杠杆芃WACCWeightedAverageCostofCapital加权平均资本成本莁TSTotalSales销售收入羀TCTotalCost总成本莅VCVariableCost单位变动成本蚃TFCTotalFixedCost总固定成本蝿NPVNetPresentValue净现值蚈IRRInternalRateofReturn内含报酬率蒅PBPPay-backPeriod回收期肄BEPBreakEvenPoint保本点蒁NWCNetWorkingCapital净营运资金蒇NCFNetCashFlows现金净流量薅DCPBPDiscountedCash-flowPay-backPeriod折现累计回收期蒅BOPBPBailoutPay-backPeriod脱险回收期NetPNetprofit净利润