常见财务指标中英文简写 常见财务指标中英文简写 GAAP General y Accepted Accounting Principle 公认会计准则CEO Chief Executive Office 首席执行官 IASC Internationa l 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 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 Total Fixed Cost 总固定成本 NPV Net Present Value 净现值 IRR In ternal Rate of Retur n 内含报酬率 PBP Pay-back Period 回收期 BEP Break Even Point 保本点 NWC Net Worki ng Capital 净营运资金 NCF Net Cash Flows现金净流量 DCPBP Discou nted Cash-flow Pay-back Period 折现累计回收期BOPBP Bailout Pay-back Period 脱险回收期 Net P Net profit 净利润 本文来源：https://www.wddqw.com/doc/9f0bdf9b6adc5022aaea998fcc22bcd127ff424d.html