金融证券术语中英文

P/E（price/earnings ratio 价格-利润比） ：上市公司市盈率 市盈率＝普通股每股市场价格÷普通股每年每股盈利。上式中的分子是当前的每股市价，分母可用最近一年盈利，也可用未来一年或几年的预测盈利。

EPS（Earnings Per Share）指普通股每股税后利润。 EPS(每股盈余)＝盈余／流通在外股数。

EPS为公司获利能力的最后结果。每股盈余高代表着公司每单位资本额的获利能力高

每股利润过高的话，该公司的市盈率就会偏低，反映在财务报表以及上市公司在证券交易所的年度财务报告中，会给股民该公司经营状况不好的假象，可能造成公司股价下跌，产生股价方面的损失。

市盈率TTM: 以最近12个月(四个季度)每股盈利计算的市盈率。Trailing Twelve Months (TTM)

LYR Last Year Ratio

dividend & yield 每股分红与收益率

分红一季度一次，一年四次。年总分红除以当前股价就是收益率。

Market Cap 市值

Prev close 昨日收盘价 Open 开盘价

Bid （price）买入价 Ask （price）卖出价 Total equity 总股本

1y target est 一年股价预测 est= estimation Vol：volume 成交量

option=权证 warrants=期权 优先股不参与分红，是固定股息

Balance sheet 资产负债表

Assets 资产 Current Assets 流动资产

Cash And Cash Equivalents通货（现金及现金等价物/货币资金） Short Term Investments 短期投资 Net Receivables 应收账款净额 Inventory 存货

Other Current Assets 其他流动资产

3,987,000 9,933,000 3,489,000 2,935,000 813,000

6,512,000 9,873,000 5,331,000 5,490,000 3,102,000 3,762,000 3,744,000 3,370,000 1,182,000 1,390,000

Total Current Assets 流动资产总额 Long Term Investments 长期投资

Property Plant and Equipment 财产、厂房和设备（固定资产） Goodwill 商誉

Intangible Assets 无形资产

Accumulated Amortization累计摊销（通常用于计量无形资产的摊销，如土地、软件、无形资产的摊销等。） Other Assets 其他资产

Deferred Long Term Asset Charges递延长期资产费用 Total Assets 资产总额 Liabilities 负债 Current Liabilities 流动负债

Accounts Payable 应付账款

21,157,000 19,871,000 23,885,000 4,952,000

3,276,000 5,385,000

17,225,000 17,544,000 16,918,000 4,421,000

- -

5,340,000

-

3,932,000 3,916,000 775,000

-

960,000

-

5,317,000 4,587,000

-

-

53,095,000 50,715,000 55,651,000

6,826,000 7,253,000 7,804,000

Short/Current Long Term Debt 短期、长期流动负债 Other Current Liabilities 其他流动负债

172,000 593,000 7,591,000 2,049,000 1,196,000 555,000

- -

102,000 463,000

142,000 625,000

Total Current Liabilities 流动负债总额 Long Term Debt 长期负债 Other Liabilities 其他负债

Deferred Long Term Liability Charges 递延长期负债费用 Minority Interest 少数股东权益 Negative Goodwill 负商誉 Total Liabilities 负债总额 Stockholders' Equity 股东权益 Misc Stocks Options Warrants

Redeemable Preferred Stock 可赎回优先股 Preferred Stock 优先股 Common Stock 普通股 Retained Earnings 留存收益 Treasury Stock 库存股 Capital Surplus 资本公积

Other Stockholder Equity 其他股东权益 Total Stockholder Equity 股东权益总额 Net Tangible Assets 有形资产净值

7,818,000 8,571,000 1,886,000 1,980,000 1,877,000 1,927,000 46,000

- -

411,000

- -

11,391,000 11,627,000 12,889,000

- - -

- - -

- - -

14,993,000 12,944,000 11,653,000 26,318,000 26,537,000 30,848,000

- -

393,000

- -

(393,000)

- -

261,000

41,704,000 39,088,000 42,762,000 $37,283,000 $34,381,000 $37,886,000

Cash flow 现金流量表

Net Income 净收入

Operating Activities, Cash Flows Provided By or Used In 经营活动 Depreciation 折旧（减值）

Adjustments To Net Income 净收入调整 Changes In Accounts Receivables 应收账款变动 Changes In Liabilities 负债变动 Changes In Inventories 存货变动

Changes In Other Operating Activities 其他经营活动变动

Total Cash Flow From Operating Activities 经营活动产生的现金流量总额 Investing Activities, Cash Flows Provided By or Used In 投资活动 Capital Expenditures 资本支出 Investments 投资

Other Cash flows from Investing Activities 其他投资活动产生的现金流量 Total Cash Flows From Investing Activities 投资活动产生的现金流量总额 Financing Activities, Cash Flows Provided By or Used In 筹资活动 Dividends Paid 已付股利 Sale Purchase of Stock 股票买卖

(3,108,000) (1,362,000)

(3,100,000) (6,090,000)

(2,618,000) 264,000

(4,515,000) (1,043,000) (1,554,000) (7,965,000)

(5,197,000) (771,000) 103,000 (5,865,000)

(5,000,000) (5,176,000) 250,000 (9,926,000)

5,052,000 1,749,000 (535,000) (149,000) 796,000 (52,000)

4,616,000 2,523,000 260,000 (1,374,000) (395,000) 4,000

4,798,000 777,000 316,000 (146,000) 700,000 (796,000)

4,369,000

5,292,000

6,976,000

11,170,000 10,926,000 12,625,000

Net Borrowings 借款净额

Other Cash Flows from Financing Activities其他筹资活动产生的现金流量 Total Cash Flows From Financing Activities 筹资活动产生的现金流量总额 Effect Of Exchange Rate Changes 汇率变动 Change In Cash and Cash Equivalents

1,893,000

-

(2,568,000)

-

142,000 30,000 (9,018,000)

-

246,000 118,000 (1,990,000)

-

$709,000

$637,000 ($3,957,000)

Income statement 利润表

Period Ending

Total Revenue 总收入 Cost of Revenue 成本 Gross Profit 总利润

Operating Expenses 经营费用 Research Development 研发费用

Selling General and Administrative 一般销售和管理费用 Non Recurring 一次性费用 Others其他费用

Total Operating Expenses 经营费用总额

5,653,000 7,931,000 231,000 35,000 13,850,000 5,711,000

5,722,000 5,458,000 710,000

- -

8,954,000

5,755,000 5,401,000 516,000 16,000 11,688,000 8,216,000

Dec 26, 2009 Dec 27, 2008 Dec 29, 2007 35,127,000 15,566,000 19,561,000

37,586,000 16,742,000 20,844,000

38,334,000 18,430,000 19,904,000

Operating Income or Loss

Income from Continuing Operations 持续经营收入（主营业务收入） Total Other Income/Expenses Net 净其他营业收入（非主营业务收入） Earnings Before Interest And Taxes 税前利润 Interest Expense 利息费用 Income Before Tax 税前收入 Income Tax Expense 税务费用 Minority Interest 少数股东权益

Net Income From Continuing Ops 净利润 Non-recurring Events 一次性活动 Discontinued Operations 已终止经营业务 Extraordinary Items

Effect Of Accounting Changes 会计调整 Other Items

-

5,704,000

-

5,704,000 1,335,000

-

4,199,000

(1,260,000) 7,694,000

8,000 7,686,000 2,394,000

-

5,292,000

965,000 9,181,000 15,000 9,166,000 2,190,000

-

6,976,000

- - - -

4,369,000

-

$4,369,000

- - - -

5,292,000

-

$5,292,000

- - - -

6,976,000

-

$6,976,000

Net Income 净收入

Preferred Stock And Other Adjustments 优先股和其他调整 Net Income Applicable To Common Shares可分配利润

Accounting Ratios for Financial Statement Analysis

Liquidity Analysis Ratios

Current Ratio

Quick Ratio

Net Working Capital Ratio

Net Working Capital Ratio =

Net Working Capital -------------------------- Total Assets

Quick Ratio =

Quick Assets ---------------------- Current Liabilities

Current Ratio =

Current Assets ------------------------ Current Liabilities

Quick Assets = Current Assets - Inventories

Net Working Capital = Current Assets - Current Liabilities

Profitability Analysis Ratios

Return on Assets (ROA)

Return on Equity (ROE)

Average Stockholders' Equity

= (Beginning Stockholders' Equity + Ending Stockholders' Equity) / 2

Return on Common Equity (ROCE)

Average Common Stockholders' Equity

Return on Common Equity =

Net Income

-------------------------------------------- Average Common Stockholders' Equity

Return on Equity (ROE) =

Net Income

-------------------------------------------- Average Stockholders' Equity

Return on Assets (ROA) =

Net Income

---------------------------------- Average Total Assets

Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2

= (Beginning Common Stockholders' Equity + Ending Common Stockholders' Equity) / 2

Profit Margin

Earnings Per Share =

Earnings Per Share (EPS)

Net Income

--------------------------------------------- Number of Common Shares Outstanding

Profit Margin =

Net Income ----------------- Sales

Activity Analysis Ratios

Assets Turnover Ratio

Accounts Receivable Turnover Ratio

Average Accounts Receivable

= (Beginning Accounts Receivable + Ending Accounts Receivable) / 2

Inventory Turnover Ratio

Inventory Turnover Ratio =

Cost of Goods Sold --------------------------- Average Inventories

Accounts Receivable Turnover Ratio =

Sales

----------------------------------- Average Accounts Receivable

Assets Turnover Ratio =

Sales

---------------------------- Average Total Assets

Average Total Assets = (Beginning Total Assets + Ending Total Assets) / 2

Average Inventories = (Beginning Inventories + Ending Inventories) / 2

Capital Structure Analysis Ratios

Debt to Equity Ratio

Debt to Equity Ratio =

Total Liabilities

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