常见财务指标中英文简写 GAAP CEO IASC 委员会CPA WCR ROE ROIC EPS DPS P/E BVEPS EVA MVA EBT EBIT EAT ROA DOL General y Accepted Accounting Principle 公认会计准则 Chief Executive Office 首席执行官 International Accounting Standard Committee 国际会计准则 Certificated Public Accountant 注册会计师 Working Capital Requirement 营运资本需求量 Return on Equity 权益资本收益率（净资产收益率） Return on Investment Capital 投入资本收益率 Earning Per Share 每股净利润（每股收益） Dividend Per Share 每股股利 Price - Earning Ratio 市盈率 Book Value of Equity Per Share 每股净资产 （每股权益资本） Economic Value Added 经济增加值（经济利润） Market Value Added 市场增加值 Earning Before Tax 税前利润 Earning Before Interest And Tax 息税前利润 Earning After Tax 税后利润 Return on Asset 资产收益率 Degree of Operating Leverage 经营风险或经营杠杆程度 of Financial Leverage 财务风险或财务杠杆程度 DFL Degree 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 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 BOPBP Bailout Pay-back Period 脱险回收期 Net P Net profit 净利润 内含报酬率 折现累计回收期 本文来源：https://www.wddqw.com/doc/b01522a074c66137ee06eff9aef8941ea66e4bc4.html