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刚才和@nick 大神及群友讨论，发现了爱股网在计算每股净资产时候公式不对的问题。为了不再让这样的事情发生，希望各位网友特别是@nick @sunshine 帮忙审查一下。有则改之。
为表示感谢，每发现一个问题，奖励“贡献”积分300分。
（补充下：[saa_raw_financial_index]一节没有用到，可忽略）
——
[saa_raw_balance_sheet]
报告期 = date
;#流动资产
货币资金 = money_funds
应收票据 = bills_receivable
;应收利息
应收账款 = accounts_receivable
其他应收款 = other_receivables
预付账款 = prepayments
存货 = inventory
其他流动资产 = other_current_assets
流动资产合计 = total_current_assets
;#长期投资
长期股权投资 = long_term_equity_investment
;#固定资产
固定资产净额 = fixed_assets
;在建工程
;#无形资产及其他资产
无形资产 = intangible_assets
;长期待摊费用
资产总计 = total_assets
;#流动负债
短期借款 = short_term_debt
应付票据 = bills_payable
应付账款 = accounts_payable
预收账款 = accounts_received_in_advance
应付工资 = wages_payable
;应付股利
应交税金 = tax_payable
;其他应交款
其他应付款 = other_payables
预计负债 = estimated_liabilities
一年内到期的长期负债 = long_term_liabilities_due_within_one_year
流动负债合计 = total_current_liabilities
;#长期负债
;其他长期负债
负债合计 = total_liabilities
少数股东权益 = minority_interest
;#股东权益
股本 = capital
资本公积 = capital_surplus
盈余公积 = earned_surplus
未分配利润 = undistributed_profit
股东权益合计 = total_equity
负债和股东权益总计 = total_liability_and_equity
[saa_raw_profit_statement]
报告期 = date
;#主营业务收入:
主营业务收入 = main_business_income
主营业务成本 = main_business_cost
主营业务税金及附加 = business_tax_and_surcharge
;#主营业务利润:
主营业务利润 = main_business_profit
营业费用 = operating_expense
管理费用 = management_cost
财务费用 = finance_cost
;#营业利润:
营业利润 = business_profit
投资收益 = investment_income
补贴收入 = subsidy_income
营业外收入 = non_business_income
营业外支出 = non_business_cost
;利润总额:
利润总额 = gross_profit
所得税 = income_tax
少数股东损益 = minority_interest_income
净利润 = net_profit
[saa_raw_cash_flow_statement]
报告期 = date
经营活动产生的现金流量净额 = net_cash_flow_from_business
投资活动产生的现金流量净额 = net_cash_flow_from_investing
筹资活动产生的现金流量净额 = net_cash_flow_from_financing
现金及现金等价物净增加额 = cash_and_cash_equivalents
[saa_raw_financial_index]
报告期 = date
;每股指标
每股收益(元) = eps
每股收益(扣除)(元) = net_eps
加权平均每股收益(元) = weighted_avg_eps
加权平均每股收益(扣除)(元) = weighted_avg_net_eps
每股净资产(元) = bvps
调整后每股净资产(元) = adjusted_bvps
每股资本公积金(元) = capital_fund_ps
每股未分配利润(元) = undistributed_profit_ps
每股现金净流量(元) = cfps
每股经营活动现金流量(元) = cf_from_op_act_ps
;获利能力
销售毛利率(%) = sales_gross_profit_margin
主营业务利润率(%) = ope
销售净利率(%) = sales_margin
总资产收益率(%) = roa
净资产收益率(%) = roe
加权平均净资产收益率(%) = weighted_avg_roe
;经营能力
应收账款周转率(次) = accounts_receivable_turnover
存货周转率(次) = inventory_turnover
固定资产周转率(次) = fixed_assets_turnover
股东权益周转率(次) = equity_turnover
总资产周转率(次) = total_assets_turnover
;偿债能力
流动比率(倍) = current_ratio
速动比率(倍) = quick_ratio
股东权益与固定资产比率(倍) = equity_to_fixed_assets_ratio
长期负债与营运资金比例(倍) = long_term_debt_to_working_capital_ratio
利息保障倍数(倍) = interest_cover
;资本结构
资产负债比率(%) = assets_debt_ratio
股东权益比率(%) = equity_ratio
固定资产比率(%) = fixed_assets_ratio
;发展能力
主营业务收入增长率(%) = main_business_revenue_growth
营业利润增长率(%) = operating_profit_growth
净利润增长率(%) = net_profit_growth
利润总额增长率(%) = total_profit_growth
净资产增长率(%) = net_assets_growth
总资产增长率(%) = total_assets_growth
;现金流量分析
现金比率 = cash_ratio
经营净现金比率 = net_operating_cash_ratio
经营现金负债总额比 = operating_cash_to_debt_ratio
全部资金现金回收率 = all_funds_recovery_ratio
净收益营运指数 = net_operating_index
现金营运指数 = cash_operating_index
销售现金比率 = sales_cash_ratio
[fundamental-rule]
;index-name = production rule, coefficient, accuracy
;#基本情况
market_value = t.price * t.capital, 1, -6
ev = t.price * t.capital + t.total_liabilities, 1, -6
;#资本结构
equity_ratio = t.total_equity / t.total_assets, 100, 2
fixed_assets_ratio = t.fixed_assets / t.total_assets, 100, 2
;#偿债能力
current_ratio = t.total_current_assets / t.total_current_liabilities, 1, 2
dar = t.total_liabilities / t.total_assets, 100, 2
equity_to_fixed_assets_ratio = t.total_equity / t.fixed_assets, 100, 2
;#经营能力
inventory_turnover = t.main_business_cost / t.inventory, 1, 2
fixed_assets_turnover = t.main_business_income / t.fixed_assets, 1, 2
equity_turnover = t.main_business_income / t.total_equity, 1, 2
total_assets_turnover = t.main_business_income / t.total_assets, 1, 2
;#盈利能力
gpm = (t.main_business_income - t.main_business_cost) / t.main_business_income, 100, 2
npm = t.net_profit / t.main_business_income, 100, 2
roe = t.net_profit / t.total_equity, 100, 2
roa = t.net_profit / (t.total_equity + t.total_liabilities), 100, 2
ebit_a = t.gross_profit / (t.total_equity + t.total_liabilities), 100, 2
;#发展能力
;#估值
pb = t.price * t.capital / t.total_equity, 1, 2
pe = t.price * t.capital / t.net_profit, 1, 2
ps = t.price * t.capital / t.main_business_income, 1, 2
ev_ebit = (t.price * t.capital + t.total_liabilities) / t.gross_profit, 1, 2
ebit_ev = t.gross_profit / (t.price * t.capital + t.total_liabilities), 100, 2
e_ev = t.net_profit / (t.price * t.capital + t.total_liabilities), 100, 2
;#分红能力
dividend_yield_ratio = t.dividend / (t.price * t.capital), 100, 2
dividend_payout_ratio = t.dividend / t.net_profit, 100, 2
[current-fundamental-rule]
eps = t.net_profit / t.capital
bvps = t.total_equity / t.capital
cfps = t.cash_and_cash_equivalents / t.capital
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发表于 2013-5-12 12:29:57
发表于 2013-5-12 13:36:05
发表于 2013-5-12 14:32:39
