流动比率=流动资产/流动负债=currentassets/currentliabilities销售回报率=息税前利润/销售额=earningsbeforeinterestandtax(EBIT)/sales股东权益回报率=净利润/股东权益=netprofit/stockholders'equity股东权益债务率=负债/股东权益=liabilities/stockholders'equity毛利率=(营业收入-营业成本)/营业收入=毛利润/营业收入=grossprofit/sales应收账款平均收账期=销售额/应收账款平均余额=sales/averageaccountsreceivableP/E比率市盈率=每股价格/每股收益=price/earings股利支付率=每股股利/每股收益=dividendpershare/earingspershare股息收益率=每股股息/每股价格=dividend/price