What are financial evaluation indicators? What are the main types of financial evaluation indicators? How to account for?

Financial evaluation indicators:

Financial evaluation indicators include:, sales margins, total assets, capital gains, capital appreciation rate, gearing, current ratio, quick ratio, accounts receivable turnover, inventory turnover.

Financial evaluation indicators of the formula

1, sales margin = total profit / net sales revenue × 100% net sales revenue, net sales after deducting sales concessions, discounts and returns

2, total return on assets = (total profit + interest expense) / average total assets × 100%; average total assets = (total assets at the beginning +) ÷ 2. (Total assets at the beginning of the period + Total assets at the end of the period) ÷ 2

3. Return on capital = Net profit / Paid-in capital × 100% Net profit should be calculated on the basis of profit after tax.

4, capital preservation and appreciation rate = total unearned equity / total beginning equity × 100%. 100% for capital preservation, greater than 100% for capital appreciation, less than 100% for capital depreciation.

5. Gearing ratio = total liabilities/total assets × 100%

6. Current ratio = current assets/current liabilities × 100% (supplementary indicator)

7. Quick ratio = quick assets/current liabilities × 100% Quick assets = current assets - inventories

8. Accounts receivable Turnover ratio = net credit sales / average accounts receivable balance × 100% Since credit sales information is a trade secret and should not be disclosed to the public, it can be used instead of net credit sales income.

9, Accounts Receivable Recovery Rate = Current Accounts Receivable Recovery / (Beginning + Current Accounts Receivable) × 100%; Average Accounts Receivable Balance = (Beginning Accounts Receivable Balance + Outstanding Accounts Receivable Balance) ÷ 2

10, Inventory Turnover = Cost of Goods Sold / Average Cost of Goods Sold × 100% (Finished Goods) Average Cost of Goods Sold = (Beginning Cost of Goods + Outstanding Cost of Goods) ÷ 2

11, Inventory Turnover = Net Sales / Average Cost of Goods Sold × 100% (finished goods) Inventory cost) ÷ 2