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 IASC International Accounting Standard 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 Earning Per Share每股净利润（每股收益） DPS Dividend Per Share 每股股利 P/E Price - Earning 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 Earning Before Tax 税前利润 EBIT Earning Before Interest And Tax息税前利润 EAT Earning After Tax税后利润 ROA Return 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 Financial 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 NPV IRR PBP BEP NWC NCF DCPBP BOPBP Net P Total Fixed Cost 总固定成本 Net Present Value净现值 Internal Rate of Return 内含报酬率 Pay-back Period回收期 Break Even Point保本点 Net Working Capital净营运资金 Net Cash Flows现金净流量 Discounted Cash-flow Pay-back Period 折现累计回收期 Bailout Pay-back Period脱险回收期 Net profit 净利润 本文来源：https://www.wddqw.com/doc/9ee6a27b50e79b89680203d8ce2f0066f4336423.html