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Lv 6
? asked in 商業與財經投資 · 1 decade ago

一些會計的翻譯名詞

return on ordinary shareholders' fundsreturn on capital employedaverage stock turnover periodaverage settlement period for debtorsaverage settlement period for creditorssales to capital employedsales per employeeacid test ratiogearing ratiointerest cover ratiodividend payout ratiodividend yield ratio請問這些英文會計的名詞的翻譯是怎樣呢?謝謝各位的解答

1 Answer

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  • 霞飛
    Lv 7
    1 decade ago
    Favorite Answer

    return on ordinary shareholders' funds 普通股報酬率return on capital employed資本報酬率 average stock turnover period平均存貨周轉期間(售貨天數) average settlement period for debtors平均欠帳天數average settlement period for creditors平均放帳天數sales to capital employed資本周轉率 sales per employee每人員工數營收貢獻額 acid test ratio酸度測試比率(速動比率) gearing ratio 負債比率interest cover ratio 利息保障率(倍數)dividend payout ratio 股利分派率(股利佔eps的比率)dividend yield ratio股利率(股利與市價的比率)

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