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#1. 何謂現金涵蓋比率及現金兩平比率 - 大家之Good Partner
一、現金涵蓋比率（Cash Coverage Ratio；CCR）. CCR之意義：. 即不動產投資營運淨收益（NOI）可以支付利息（Int）之倍數。 現金涵蓋比率（CCR）＝ ...
現金債務總額比（Cash Debt Coverage Ratio）現金債務總額比是經營活動現金凈流量總額與債務總額的比率。該指標旨在衡量企業承擔債務的能力，是評估企業中長期償債能力 ...
#3. 现金流动负债比率_百度百科
中文 名. 现金流动负债比率 · 外文名. Cash Coverage Ratio · 解释. 经营现金净流量同流动负债的比率 · 性质. 企业经济 · 类别. 金融.
三、現金流量比率(Cash Flow Ratio). 1.定義： 代表公司以營業活動現金流量來償還流動負債的能力 比率越高，短期償債能力就越強。營業現金流量係整年度之動態金額，而 ...
#5. 现金流动负债比率- 搜狗百科
现金流动负债比率（Cash Coverage Ratio）是企业一定时期的经营现金净流量同流动负债的比率。 现金流动负债比率=年经营现金净流量/年末流动负债×100%，该指标从现金 ...
#6. 從現金流量表Cashflow Statement看出公司到底是在賺錢還是虧钱
現金流動負債比率Cash Coverage Ratio. 現金流動負債比率可以反映公司「短期償債能力」，現金流動負債比率越大，表示公司短期 ...
#7. 原文財報公式有看沒有懂(長期償債能力篇) - 看過來部落格
Times interest earned ratio = EBIT / Interest. 利息保障倍數= 稅前息前利潤/ 利息. Cash coverage ratio = (EBIT+Depreciation) / Interest.
#8. cash flow coverage ratio中文 - 英語翻譯
cash flow coverage ratio中文中文意思:現金流償債能力比率...,點擊查查權威綫上辭典詳細解釋cash flow coverage ratio的中文翻譯,cash flow coverage ratio的發音, ...
现金流动负债比率（Cash Coverage Ratio）,是企业一定时期的经营现金净流量同流动负债的比率,它可以从现金流量角度来反映企业当期偿付短期负债的能力。
#10. coverage ratio - 英中– Linguee词典
大量翻译例句关于"coverage ratio" – 英中词典以及8百万条中文译文例句搜索。
#11. Cash coverage ratio - AccountingTools
The cash coverage ratio is useful for determining the amount of cash available to pay for a borrower's interest expense, and is expressed as ...
#12. How To Calculate Cash Coverage Ratio | Indeed.com
Learning the benefits and process of calculating a cash coverage ratio can help you better understand your business's liquidity and financing ...
#13. Cash Coverage Ratio - CArunway
Cash Coverage Ratio is used to assess the ability of the business to generate enough cash to cover its interest expenses.
#14. Interest Coverage Ratio: Formula, How It Works, and Example
The interest coverage ratio is a debt and profitability ratio used to ... If a company's ratio is below one, it will likely need to spend some of its cash ...
#15. Introduction to Coverage Ratio (覆蓋率) | 學術寫作例句辭典
An analysis using the Ridge Regression Model found that 71% of land surface temperature anomalies in Istanbul are linked to building coverage ratio (BCR), ...
#16. DEBT COVERAGE RATIO在剑桥英语词典中的解释及翻译
A debt coverage ratio of less than 1 indicates that there is not enough cash flow to pay the property's expenses and mortgage payments. (debt coverage ratio在 ...
#17. cash debt coverage ratio 的中文含义 - 独特工具箱
(二)现金负债保障比率(cash debt coverage ratio) 系营业活动净现金流入与负债总额之比率关系。 公式如下： 8-22 第三节金流量财务比率此比率用来衡量由营业活动产生之 ...
#18. [轉錄]初會沒修好的來看一下吧.... Part Ⅱ - 批踢踢實業坊
現金負債保障比率(cash debt coverage ratio) "營業活動之淨現金流入/ 平均總負債" 平均總 ... 推Jasonyuy:它的確是中文本沒錯140.119.200.125 06/03.
#19. Pop Evil Inc.'s net income for the most recent year was $16
The tax rate was 34 percent. The firm paid$3,681 in total interest expense and deducted $4,385 in depreciation expense. What was the cash coverage ratio for the ...
#20. 财报中的“Debt Service Coverage Ratio”指的是什么？ - 译问
Debt Service Coverage Ratio偿债备付率指的是项目在借款偿还期内，各年可用于还本付息资金与当期应还本付息金额的比值。DSCR is a measure of the cash flow ...
#21. Cash Flow Coverage Ratio | Formula | Calculation Explanation
The cash flow coverage ratio is a liquidity ratio that measures a company's ability to pay off its obligations with its operating cash flows.
#22. Liquidity Coverage Ratio (LCR): Is it the most important ...
Specifically, it measures the amount of high-quality liquid assets (HQLAs) a bank holds that can be easily converted into cash to cover its ...
#23. Fixed-Charge Coverage Ratio - Learn How to Calculate FCCR
The Fixed Charge Coverage Ratio (FCCR) compares the company's ability to generate sufficient cash flow to meet its fixed charge obligations,
#24. Dividend Coverage Ratios based on Net Income and Free ...
Cash flows from free cash flow to equity (FCFE) can be viewed as a source of cash dividends payments. FCFE coverage ratio=FCFE ...
#25. Interest Coverage Ratio vs Times Interest Earned - Causal
The Interest Coverage Ratio (ICR) and Times Interest Earned (TIE) are two important measures of a company's ability to service its debt.
#26. Current Cash Debt Coverage Ratio | Formula & Example
Current cash debt coverage ratio is a liquidity ratio used to measure how efficient the entity is with its cash management.
#27. What is the debt service coverage ratio (DSCR) | BDC.ca
The debt service coverage ratio (DSCR) is a key measure of a company's ability to repay its loans, ... How to improve cash flow and keep it under control.
#28. Times interest earned - Wikipedia
When the interest coverage ratio is smaller than one, the company is not generating enough cash from its operations EBIT to meet its interest obligations.
#29. Debt Service Coverage Ratio | Lions Financial
A DSCR below 1, however, shows that you do not have enough cash on hand to comfortably cover your loan payments. In general, lenders are looking for debt- ...
#30. Cash coverage ratio made easy | gini
Cash coverage ratio. Coverage ratios exist in various forms and can be used to assist in identifying organizations in potentially harmful financial situations.
#31. Liquidity Coverage Ratio (LCR) - Executive Summary
The LCR requires internationally active banks to hold a stock of HQLA at least as large as expected total net cash outflows over the stress ...
#32. Debt Service Coverage Ratio - 資料集
Debt Service Coverage Ratio. Debt Service Coverage Ratio is a measure of the cash flow available to pay current debt payments. View our debt-to-equity ratio, ...
#33. Cash Coverage Ratio Calculator
Enter the EBIT, non-cash expenses, and interest expense into the calculator to determine the cash coverage ratio.
#34. 什么是利息覆盖率/利息保障倍数（Interest Coverage Ratio，IC）
Interest Coverage Ratio， MBA智库百科翻译为利息覆盖率，百度百科翻译为利息保障倍数，是一种债务和盈利能力比率，用来衡量公司支付未偿债务利息的 ...
#35. Wholesale Credit Analyst - Volvo Group
Credit underwriting (spreading financials and understanding/explaining dealer key ratios like EBITDA Cash Flow Coverage, Current Ratio, ...
#36. Cash Ratio (Cash Coverage Ratio) | Formula, Example, Analysis
The cash ratio is used to measure a company's capability to pay its short-term debts with its highly liquid assets. Click to know more.
#37. 財務比率分析現金流量 - 理財寶
什麼是現金流量比率（Cash Flow Ratio）？ 現金流量比率是指未扣除利息、所得稅、折舊以及攤銷前的盈餘(EBITDA). 除以利息或本息之和的比率。
#38. What is the Cash Coverage Ratio? - SuperfastCPA
The cash coverage ratio is a financial metric that measures a company's ability to pay its interest expenses using the cash generated from its operating.
#39. The Cash Coverage Ratio Formula Demystified - MarketWatch
The Cash Coverage Ratio is a financial metric that helps assess a company's capacity to cover its interest expenses with its available operating ...
#40. Financial Management and Policy - 第 330 頁 - Google 圖書結果
a rough measure of the cash flow available to cover debt - servicing obligations . Perhaps the most widely used coverage ratio is times interest earned ...
#41. Corporate Finance: Theory and Practice - 第 220 頁 - Google 圖書結果
The following table shows trends in the net debt service coverage ratio in different ... specifically companies that generate high operating cash flow.
cash coverage ratio中文 在 [轉錄]初會沒修好的來看一下吧.... Part Ⅱ - 批踢踢實業坊 的推薦與評價
※ [本文轉錄自 NCCU_AT-LALA 看板]
作者: Jasonyuy (在下將成初會老師) 看板: NCCU_AT-LALA
標題: 初會沒修好的來看一下吧.... Part Ⅱ
時間: Tue May 31 03:06:29 2005
財務報表分析
靜態分析
就是指同一年裡財務報表的各項目間加以比較分析。最常用的就是共同比分析。
所謂的共同比分析就是將各項資料轉化成比率以作分析。像毛利率及銷貨成本率都是以銷
貨作為分母，所以這兩者是可以比較的。依此類推。
因於靜態分析多半依各報表由上而下的順序，所以稱為「縱的分析」或「垂直分析」。
動態分析
就是將不同年度的同一項目作比較力以明其增減變動情形及趨勢。
像是要看NI的變化，就將第一年(基期)的NI做為100%，然後再用(NI2-NI1)/(NI1)
這樣就能看出第二年的NI較第一年成長多少。依此類推。
由於動態分析是將兩年以上的報表並列，分析相同項目各年度的增減，故稱為「橫的分析
」或「水平分析」。
接下來我直接說明各種比率好了 至於共同比分析跟比較財務報表就自己看一下囉
有打"*"的是常會考的
短期償債能力
主要就是看一家公司在短時間內將資產變現以取得資金來償還負債的能力
*流動比率(current ratio)
看名字就知道了 "流動"比率 當然就是"流動資產 / 流動負債"囉
這是最常拿來用的 這個比例通常來說以 流動資產2 : 流動負債1 最恰當
但是不是通則 有時要考慮產業特性 只是通常這樣會比較好
不然流動資產太多會積壓資金 不能有效運用
流動資產太少又會有週轉不靈的可能性
*速動比率(acid-test ratio)又稱酸性測驗
速動資產就是比流動資產能更快變現的資產
也就是流動資產去除掉一些變現速沒那麼快的部分 如存貨 預付費用
速動比率 = 速動資產 / 流動負債
這代表能更快償債的能力
防禦期間比率(defensive-interval ratio)
這是指速動資產除以預計每日營業支出，用來預測若是不依賴下年度收益時，企業以現有
的速動資產能夠支應日常支出的天數
每日營業支出可以大概用全年的 (銷貨成本+銷管費用+利息費用+所得稅-折舊)/365 來算
然後 "速動資產 / 每日營業支出"
流動現金負債保障比率(current cash debt coverge ratio)
代表由營業活動產生的淨現金流入，足以償付流動負債的程度。
"營業活動淨現金淨入 / 平均流動負債"
平均流動負債即 (期初流動負債+期末流動負債) / 2
*應收帳款週轉率
是指應收帳款一年內可收回的次數
"賒銷淨額 / 平均應收帳款餘額"
平均應收帳款餘額 = (期初應收帳款+期末應收帳款) / 2
此外還可以算平均收帳期間，即收回一次帳款所需的時間
"365 / 應收帳款週轉率"
(有時用360天 要先確定題目上是用多久 不然就要自己註明是用多久來記時)
*存貨週轉率
是指平均一年可以賣出貨物的次數
"銷貨成本 / 平均存貨餘額"
平均存貨餘額 = (期初存貨+期末存貨) / 2
同樣可以算出平均銷售期間，即平均賣一次貨物要多少時間
"365 / 存貨週轉率"
若是將平均銷售期間跟平均收帳期間相加，所得的就是一企業的營業週期
(購貨→付款→銷售→取款→再購貨→…)
流動性指數
各流動資產乘轉換成現金所需之天數，以"乘積之和/流動資產總額"所得
例如：
項 目 金 額 Ｘ 轉換成現金所需天數 ＝ 積數
現 金 38,000 0 -
有價證券 40,000 0 -
應收帳款 152,000 46 6,992,000
存 貨 178,000 140 24,920,000
合計 408,000 31,912,000
流動性指數 = 31,912,000 / 408,000 = 78
指數越大，代表流動資產的變現日期越長，流動性越小
獲利能力
股東獲利能力
*1.每股盈餘(earnings per share, EPS)
應該會算吧?
*2.價格盈餘比(price/earning ratio, P/E ratio)
又稱本益比 即是市價與每股盈餘的比率
這個比率的大小所表示的好壞依投資人或是經營者的角度來看而不同
對投資人來說 我投資地越少而能得到越多 當然越好 所以越小越好
因為投入成本(市價)小 而獲利多(每股盈餘高)
但是對經營者來說 本益比越大 我發行相同股數所能取得的資金越多
而且市價高對於公司來說是正面的評價 所以本益比越大越好
3.現金收益率(cash yield ratio)
即公司"每年實際支付的股利 / 每股股票市價" (dividend / price)
相關的比率是股利分配率(dividend payout ratio) 即股利率。
公司獲利能力
*1.純益率(profit margin)
"本期純益 / 本期銷貨淨額"
用這來看公司的純益佔銷貨的比例，由此可以看出這公司的費用及成本是否過高
*2.資產報酬率(return on total assets, ROA)
"[本期純益+利息費用(1-稅率) / 平均資產總額"
平均資產總額 = (期初資產+期末資產) / 2
這是用來測度企業的總資產的獲利能力 也就是說企業的每一塊錢可以獲得多少利益
*3.股東權益報酬率(return on stockholders' equity, ROE)
"本期純益 / 平均股東權益總額"
平均股東權益總額 = (期初股東權益+期末股東權益) / 2
如果有特別股時 純益要去除特別股股利 股東權益也只算普通股
也就是說 這是只有普通股股東的權益報酬率
那麼特別股股東呢? 就是股利率嘛 阿呆
積欠的特別股股利要計入特別股股東的權益喔
資產報酬率是代表著管理當局的經營績效；股東權益報酬率-資產報酬率=融資績效
*財務槓桿指數(financial leverage index)
"股東權益報酬率 / 資產報酬率"
若 >1 則是有利的財務槓桿運用 即代表舉債是有利的
若 <1 則是不利的財務槓桿運用 即代表舉債是不利的
若 =1 那就表示舉債與否是無關緊要的
長期償債能力分析
1.負債比率(liability ratio)
"負債總額 / 總資產"
若此比率越高 表示企業的資金多來自舉債的方式 對於股東不利
相關的比率有 業主權益比 (業主權益 / 總資產)
負債對業主權益比 (負債 / 業主權益)
2.現金負債保障比率(cash debt coverage ratio)
"營業活動之淨現金流入 / 平均總負債"
平均總負債 = (期初負債+期末負債) / 2
代表由營業活動產生之淨現金流入足以償付所有負債的程度。是財務彈性指標之一
比率越大，公司依賴舉債或變賣資產償還負債的壓力越小，財務彈性越大。
*3.賺取利息陪數(times interest earned)
"稅前及利息前純益 / 本期利息支出"
指稅前及減除利息費用前之純益(包括資本化之利息)，用以測度企業由營業活動所產生的
盈餘支付利息的能力
*4.每股帳面價值(book value per share)
普通股每股帳面價值 = 普通股權益 / 普通股期正流通在外股數
生產力分析
*1.總資產週轉率
"銷貨淨額 / 平均資產總額"
用來說明公司總資產的使用情形，是否有資產閒置等情事。
週轉率越高，表示資產的使用效率越高
在計算資產報酬率時 若不考慮利息因素可以發現
資產報酬率 = 本期純益 / 平均資產總額
= (本期純益 / 銷貨淨額) Ｘ (銷貨淨額 / 平均資產總額)
= 純益率 Ｘ 總資產週轉率
例：
公司 資產投資報酬率 = 純益率 Ｘ 資產週轉率
甲 12% = 1% Ｘ 12倍
乙 12% = 12% Ｘ 1倍
基本上就是這些了
只要能分清楚哪些比率是幹啥用的就能記住了
大家加油喔~~~~
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打這篇又花了我一個小時..... 囧rz
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