自考知識(shí)產(chǎn)權(quán)法名詞解釋（explanation of the terms of intellectual property law in self taught examination）

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1、財(cái)務(wù)管理學(xué)公式大全（Encyclopediaoffinancialmanagement）Financialstatementanalysis1,liquidityratio=currentassets/currentliabilities2,quickratio=quickassets/currentliabilitiesConservativequickratio=(cash+++short-termsecuritiesreceivableaccountsreceivablenetcurrentli

2、abilities).3,businesscycle=inventoryturnoverdays+accountsreceivableturnoverdaysTheturnoverrateof4,inventory(number)=costofsalesdividedbyaverageinventory:theaverageinventory(=thenumberofbeginninginventory+inventoryyear-end)/2Inventoryturnoverinventorytur

3、noverrate(360/==360*/averageinventorycostofsales)5,accountsreceivableturnoverrate(time)=salesrevenue/averageaccountsreceivableLWhere:salesrevenueisnetafterdeductionofdiscountanddiscount;accountsreceivableistheamountnotdeductedfrombaddebts??Theaccountsre

4、ceivableturnoverdays=360,accountsreceivableturnoverrate=(averageaccountsreceivable,netsalesincome*360)6,mobileassetturnoverratio(number)=salesincomedividedbyaverageassets7,thetotalassetturnover=salesrevenue/averagetotalassets8,therateofassetsandliabilit

5、ies(=TotalLiabilities/totalassets)*100%(alsoknownastheleverageratio)??9,theequityratio=(totaldebt/equity)*100%(alsoknownasthedebtequityratio)10,tangiblenetdebtratio=TotalLiabilities/[(shareholders'equity-intangibleassetsnet)]*100%11,theinterestearnedrat

6、io=EBIT/interestexpenseLongtermdebtandworkingcapitalratio=long-termliabilities(currentassets/currentliabilities)12,salesnetinterestrate=(netprofit/salesrevenue)*100%713,salesgrossmargin=[(Sales-costofsales,salesrevenue]*100%.)14,assetnetinterestrate=(ne

7、tincome/averagetotalassets)*100%15,therateofreturnonnetassets=netprofitdividedbyaveragenetassets(ornetassets)*100%Or=netsellingrate*assetturnover*equitymultiplier16,thetotalassetsdividedbytotalequitymultiplier=equity=1(1/assetliabilityratio)=1+equityrat

8、io17,theaveragenumberofordinarysharesoutstanding=sigma(outstandingcommonsharesissuedinthe*numberofmonths),1218,earningspershare,netprofit=totalnumberofsharesattheendoftheordinary(=netprofitanddividendpreference),(attheendoftheyea