利用会计比率避免财务问题

仅仅提到会计比率就会让你感到不安吗, 勾起关于会计101的糟糕回忆? It shouldn't as ratios can help your quickly determine how your business compares against others.

Banks often use ratios to analyze your financial statements as part of the loan approval process, 所以提前知道你将如何被衡量是很有帮助的. 甚至更好的, ratios allow you to compare your business against your peers since many trade groups publish lists of average ratios within an industry.

虽然比率可能会让你在会计课上昏昏欲睡, 它们是衡量公司财务表现的一种很好的方式.

毛利率

简单地说, gross profit margin-sometimes referred to as gross margin-is your revenues less your cost of sales. For some industries, this is a very meaningful metric, while it won't mean as much to others. 例如, 制造商, 餐厅, 零售商通常把毛利润作为一个关键的业绩指标.

在这样的环境下, 一个人通常以一个价格购买库存, 然后以更高的价格卖给别人. 这两个数字之间的差额就是毛利率.

Let's say that you buy $40 of pine straw (we're trying to avoid the accounting class term widget) and sell it for $60. In this case, $20 of gross margin divided by $60 of sales yields a gross margin percentage of 33%. 因此，你的销售额的三分之一可以用于日常管理项目, 比如办公用品, 工资, 租金, 税, 等等.......

Ideally your gross margin is high enough to cover your overhead and leave you with a profit. With that example in mind, let's see how you can calculate your own gross profit margin.
注意:毛利率并不是对每个人都有意义. 例如, if you're a self-employed service provider, you may not have any cost of sales.

你的工资可以说是你全部或大部分的利润. You can certainly count your salary as cost of sales and compute a gross profit margin, 但你可能在结果中找不到多少价值.

首先，选择“报告”、“公司和财务”，然后选择“利润” & 损失的标准. 如图所示 图1，找出毛利金额，然后将其除以总收入.

图1: The Profit and 损失的标准 report provides the figures you need to calculate gross profit.

在这个例子中，是30,953美元.20/$51,241.毛利率是60%.4%. 这样好吗?? 很糟糕吗?? 通常答案是“视情况而定”。, which is why you should try to compare yourself to similar companies in your industry.

然而，让我们考虑一下餐饮业. 许多业主努力将毛利率保持在63%左右, 也就是说销售成本占总成本的37%. 毛利率使您能够跟踪这一关键度量, 但是你必须确保你的交易记录在正确的账户上.

百分比可能会扭曲这一点, 比如说电话费账单, 被误编码为食品成本, 代替电话. 类似的, your cost of goods sold might look great only because someone miscoded food costs into an overhead account, 如用品.

利润率

利润率是另一个常用的比率，你可以从利润中得出 & 用净收入除以总收入的标准报告. 在本质上, this is the percentage of sales that the owner of a business gets to keep before Uncle Sam gets his share. 不同行业的利润率差别很大.

For example, a grocery store chain may have profits of $2 billion, but a profit margin of just 2.6%. An oil company may have staggering profits in dollars, but their profit margin is often just 10%. 相反，一些软件公司的利润率达到28%甚至更高.

和毛利一样, the best way to determine whether a profit margin is reasonable is by comparing the result to one's peers. 建筑公司进来了 图1 期间的净收入为13,123美元.48美元，除以总收入51,241美元.16则利润率为25.6%.

存货周转率

This ratio illustrates how many times a year that you're selling your entire inventory. 这可以帮助你判断你持有的库存是否过多，还是不足. 这个比率是基于销售成本除以平均库存.

正如你们所见, cost of goods sold appears on the Profit and 损失的标准 report look for Total COGS but you'll have to perform a quick calculation to determine average inventory. 要做到这一点，将您的期初库存加上期末库存的总和除以2.

Although you can use several diffe租金 reports in QuickBooks to determine the beginning and ending balance of your inventory, 先试试这个:选择报表, 公司及财务, 然后是资产负债表上年对比.

将报告日期更改为本财政年度, 然后查找存货账户余额, 如图所示 图2.去年的期末余额也是今年的年初余额.

如果你需要短期的期初和期末余额, 比如四分之一, 选择报告, 会计与税务, 然后是总账. 将报告日期设置为您选择的时间段, 然后使用期初和期末余额作为库存账户.

图2: The Balance Sheet Prev Year Comparison can provide beginning and ending inventory balances.

平均收款周期

This ratio helps you determine how long it takes your customers to pay their invoices. The formula is a little more complex than some of the other ratios: number of days multiplied by average accounts receivable balance, 除以信用销售.

例如, 假设你的平均应收账款余额是30美元,000, 总销售额是400美元,000美元. 365乘以3万等于1095万. 这个金额除以总销售额40万美元等于27.38天，这意味着你的客户平均在30天内支付他们的发票.

确保监控您的平均收集周期, 因为如果这个比率增加，你的现金流会迅速收紧. If you typically invoice your customers, then you can use the Total Income figure from your Profit & 损失标准报告.

Keep in mind: Average collection period won't be of interest if your customers pay on the spot, 比如在零售商店或餐馆.

虽然QuickBooks不直接提供平均应收账款的数字, 您可以快速自定义报表来帮助进行此计算:

• 选择报告，公司和财务，然后选择资产负债表标准.
• 单击Modify report按钮, 然后设置起始日期和收讫日期，以匹配显示在利润上的期间 & 损失的报告. 如图所示 图3，将“显示列按月”更改为“月”，然后单击“确定”.

图3:当您想要按月报告时，将显示列按更改为月.

QuickBooks显示12个月报表时，如 图4，单击“导出”按钮，然后单击“确定”以将报告发送到Microsoft Excel.

图4: You can convert the Balance Sheet Standard report into a twelve-month format.

如图所示 图5，第9行包含应收账款数字. 在细胞R9中, enter this formula to calculate your average accounts receivable balance: =AVERAGE(F9:R9).

图5: Use the Accounts Receivable figures to calculate your average accounts receivable balance.

如你所见, the average collection period ratio enables you to determine how long it takes your customers to honor your invoices, 这反过来对你的现金流有直接的影响.

其他常用比率

Cur租金 Ratio: Divide cur租金 assets by cur租金 liabilities to determine a firm's liquidity.

速动比率:从流动资产中减去存货, 然后除以流动负债应用更严格的流动性测量.

Debt Ratio: Divide total debt by total assets to determine how much of the company is financed by debt.
资产回报率:银行通常将净收入加利息支出加在一起, 然后除以总资产来确定公司的资产收益率. This figure typically needs to exceed the interest rate of a loan that you may be contemplating.

把自己和别人比较

现在你知道了如何根据你的财务结果计算比率, 下一步是将自己与同龄人进行比较. 如果你属于一个为其成员提供基准的行业组织, 这是一个很好的开始.

你的业务范围可能包括在他们的免费产品中, 但更多的信息可以在订阅的基础上获得. You can find even more resources by searching the Internet search for the term 'industry benchmarks'.

你知道吗??

You can send your thoughts about QuickBooks to Intuit directly from within QuickBooks. 为此，请选择“帮助”，“在线发送反馈”，然后选择以下选项之一:

• 产品建议，如 图6
• 错误报告
• 帮助系统建议

Any of these links will display an online from in your web browser so that you can submit your thoughts directly to the QuickBooks development team. QuickBooks经常更新其产品, 所以在你发送bug报告之前, 选择帮助, 然后更新QuickBooks. Click the Update Now button to ensure that you have the latest patches and fixes for your version of QuickBooks.

图6: 提交 your wish-list items directly to the development team from within QuickBooks.

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