💰 金融理财Finance （第 3 页）(page 3)
平均收账期Average Collection Period
ACP = 365 × 应收账款 / 赊销额。本地处理。可设置「应收账款」、「赊销额」。ACP = 365 × receivables / credit sales. Processed locally. Settings: Receivables, Credit sales.
日复利示意Daily Compound Interest
A = P (1+r/365)^(365 t)。本地处理。可设置「本金」、「年利率 %」、「年数」。A = P (1+r/365)^(365 t). Processed locally. Settings: Principal, APR %, Years.
应收账款周转天数 DSODays Sales Outstanding
DSO = 365 × AR / 收入。本地处理。可设置「应收账款」、「收入」。DSO = 365 × AR / revenue. Processed locally. Settings: AR, Revenue.
贴现率示意Discount Rate Calculator
由现价与面值：r = (F/P)^(1/t) - 1。本地处理。可设置「现价」、「未来值 / 面值」、「年数」。From present and face: r = (F/P)^(1/t) - 1. Processed locally. Settings: Present value, Future / face, Years.
期末存货Ending Inventory Calculator
期末 = 期初 + 购进 - 销货成本。本地处理。可设置「期初存货」、「购进」、「销货成本」。Ending = beginning + purchases - COGS. Processed locally. Settings: Beginning, Purchases, COGS.
财务杠杆比率Financial Leverage Ratio
杠杆 = 平均总资产 / 平均股东权益。本地处理。可设置「平均总资产」、「平均权益」。Leverage = average assets / average equity. Processed locally. Settings: Avg assets, Avg equity.
GDP 平减指数GDP Deflator Calculator
平减指数 = 名义 GDP / 实际 GDP × 100。本地处理。可设置「名义 GDP」、「实际 GDP」。Deflator = nominal GDP / real GDP × 100. Processed locally. Settings: Nominal GDP, Real GDP.
毛利率Gross Margin Calculator
毛利率 = (收入 - 成本) / 收入。本地处理。可设置「收入」、「成本」。Gross margin = (revenue - cost) / revenue. Processed locally. Settings: Revenue, COGS.
高低点法High-Low Method Calculator
变动成本率 = (高点成本-低点成本)/(高点业务量-低点业务量)。本地处理。可设置「高点业务量」、「高点成本」、「低点业务量」、「低点成本」。Variable cost rate = (high cost - low cost) / (high activity - low activity). Processed locally. Settings: High activity, High cost, Low activity, Low cost.
内在价值示意（股利折现）Intrinsic Value (DDM demo)
戈登模型：P = D₁ / (k - g)。本地处理。可设置「下期股利」、「要求回报率 %」、「增长率 %」。Gordon growth: P = D₁ / (k - g). Processed locally. Settings: Next dividend, Required return %, Growth %.
到期本息（单利）Maturity Value (simple interest)
到期值 MV = P(1 + r t)，单利示意。本地处理。可设置「本金」、「年利率 %」、「年数」。Maturity value MV = P(1 + r t), simple interest demo. Processed locally. Settings: Principal, Annual rate %, Years.
经营现金流示意Operating Cash Flow (demo)
OCF ≈ 净利润 + 折旧 - Δ营运资本。本地处理。可设置「净利润」、「折旧摊销」、「Δ营运资本」。OCF ≈ net income + depreciation - ΔNWC. Processed locally. Settings: Net income, Depreciation, ΔNWC.
留存收益Retained Earnings
期末 RE = 期初 RE + 净利润 - 股利。本地处理。可设置「期初留存收益」、「净利润」、「股利」。Ending RE = beginning RE + NI - dividends. Processed locally. Settings: Beginning RE, Net income, Dividends.
薪资换算Wage Conversion
时薪 / 日薪 / 月薪 / 年薪互算（按工作时长）。本地处理。可设置「已知」、「金额」、「每天小时」、「每周天」、「每年周」。Hourly / daily / monthly / yearly from hours worked. Processed locally. Settings: Given, Amount, Hours/day, Days/week, Weeks/year.
偿债基金Sinking Fund
每期存 A = FV × r / ((1+r)^n - 1)。本地处理。可设置「目标金额」、「期利率 %」、「期数」。Deposit A = FV × r / ((1+r)^n - 1). Processed locally. Settings: Target amount, Rate per period %, Periods.
经济订货量 EOQEOQ Calculator
EOQ = √(2 D S / H)。本地处理。可设置「年需求」、「每次订货成本」、「单位年持有成本」。EOQ = √(2 D S / H). Processed locally. Settings: Annual demand, Order cost, Holding cost / unit / year.
有效年利率 EAREffective Annual Rate
EAR = (1 + r/m)^m - 1。本地处理。可设置「名义年利率 %」、「年复利次数」。EAR = (1 + r/m)^m - 1. Processed locally. Settings: Nominal APR %, Compounds / year.
定金 / 诚意金Earnest Money
定金 = 房价 × 比例%。本地处理。可设置「房价」、「比例 %」。Earnest money = price × percent. Processed locally. Settings: Price, Percent %.
债务雪球期数示意Debt Snowball Periods (demo)
按固定月供还清一笔债务所需月数（雪球第一步示意；最多模拟 1200 期）。本地处理。可设置「余额」、「年利率 %」、「月供」。Months to clear one debt at a fixed payment (snowball step demo; simulates at most 1200 periods). Processed locally. Settings: Balance, APR %, Monthly payment.
债务收入比 DTIDebt-to-Income Ratio
DTI = 月偿债 / 月收入 × 100%。本地处理。可设置「月偿债」、「月收入」。DTI = monthly debt / monthly income × 100%. Processed locally. Settings: Monthly debt, Monthly income.
人员流动率Turnover Rate
流动率 = 离职人数 / 平均人数 × 100%。本地处理。可设置「离职人数」、「平均人数」。Turnover = separations / average headcount × 100%. Processed locally. Settings: Separations, Average headcount.
盈利能力指数 PIProfitability Index
PI = PV(未来现金流) / 初始投资。本地处理。可设置「未来现金流现值」、「初始投资」。PI = PV(future cash flows) / initial investment. Processed locally. Settings: PV of future CF, Initial investment.
费雪方程式Fisher Equation
(1+i) = (1+r)(1+π) ⇒ i ≈ r+π。本地处理。可设置「实际利率 %」、「通胀率 %」。(1+i)=(1+r)(1+π) ⇒ i ≈ r+π. Processed locally. Settings: Real rate %, Inflation %.
永续年金Perpetuity Calculator
PV = C / r。本地处理。可设置「每期现金流」、「折现率 %」。PV = C / r. Processed locally. Settings: Cash flow per period, Discount rate %.
现金周转周期 CCCCash Conversion Cycle
CCC = DIO + DSO - DPO。本地处理。可设置「存货周转天数 DIO」、「应收周转天数 DSO」、「应付周转天数 DPO」。CCC = DIO + DSO - DPO. Processed locally. Settings: Days inventory DIO, Days sales DSO, Days payable DPO.
货币重量示意Money Weight (demo)
按面额与单张克重估算总重量。本地处理。可设置「张/枚数」、「每张/枚克重」。Total weight from count × grams per note/coin. Processed locally. Settings: Count, Grams each.
租约里程Lease Mileage
超额里程费 = max(0, 实际 - 允许) × 单价。本地处理。可设置「允许里程」、「实际里程」、「超额单价」。Overage = max(0, actual - allowed) × rate. Processed locally. Settings: Allowed miles, Actual miles, Overage rate.
退休年龄计算器（中国 2025 新规）Retirement Age Calculator (China, 2025 rules)
按 2025 年 1 月 1 日起施行的渐进式延迟法定退休年龄办法，由出生年月和人员类别算出法定退休年龄、退休时间和弹性提前 / 延迟的范围。本地处理。Works out the statutory retirement age, retirement month and the flexible early/late range from birth month and category, under China's gradual retirement-age reform in force from 1 January 2025. Processed locally.
复合增长Compound Growth
终值 = 初值 × (1+r)^n。本地处理。可设置「初值」、「每期增长率 %」、「期数」。Final = start × (1+r)^n. Processed locally. Settings: Start, Rate % per period, Periods.
债券凸性示意Bond Convexity (demo)
用三点价格对凸性的差分示意（本页不计算久期）。本地处理。可设置「现价」、「涨价」、「跌价」、「利率变动」。Finite-difference convexity demo from three prices. Processed locally. Settings: Price, Price up, Price down, Yield step.
债券等值收益率 BEYBond Equivalent Yield
BEY = (面值-价格)/价格 × 365/天。本地处理。可设置「面值」、「价格」、「剩余天数」。BEY = (face-price)/price × 365/days. Processed locally. Settings: Face, Price, Days to maturity.
资本利得收益率Capital Gains Yield
CGY = (P₁ - P₀) / P₀。本地处理。可设置「期初价」、「期末价」。CGY = (P₁ - P₀) / P₀. Processed locally. Settings: Start price, End price.
信用卡利息与还清时间Credit Card Interest Calculator
按年利率和每月固定还款，计算每月利息、还清所需月数和总利息。本地处理。可设置「欠款余额」、「年利率 %」、「每月还款」。Monthly interest, months to pay off and total interest at a fixed monthly payment. Processed locally. Settings: Balance, APR %, Monthly payment.
斐波那契回撤位Fibonacci Retracement Calculator
根据波段高点和低点计算 23.6%、38.2%、50%、61.8%、78.6% 回撤价位及 127.2%、161.8% 扩展位。本地处理。Retracement levels at 23.6%, 38.2%, 50%, 61.8% and 78.6%, plus 127.2% and 161.8% extensions, from a swing high and low. Processed locally.
AdSense 收入估算Google AdSense Revenue Calculator
收入 = 页面浏览量 × 点击率 × 每次点击收入（CPC），也可看 RPM（每千次浏览收入）。仅为估算。本地处理。Revenue = page views × click-through rate × cost per click; RPM (revenue per 1,000 views) is shown too. Estimate only. Processed locally.
持有期收益率Holding Period Return Calculator
HPR = (期末价值 - 期初价值 + 期间收入) / 期初价值；给出持有年数时还会换算年化收益率。本地处理。HPR = (ending value - starting value + income) / starting value; with a holding period in years it also annualises. Processed locally.
买房负担能力（能买多贵的房）Home Affordability Calculator
按 28/36 规则：住房月供不超过月收入的 28%，含其他负债不超过 36%，据此反推最高贷款额和房价（未含房产税和保险，可在"其他月支出"中加上）。本地处理。Using the 28/36 rule - housing payment at most 28% of gross monthly income and all debts at most 36% - work back to the maximum loan and home price (taxes and insurance excluded unless you add them to other monthly costs). Processed locally.
即期年金（一次性缴费每月领取）Immediate Annuity Calculator
一次性缴入本金，按年利率在固定年限内每月（或每年）等额领取：领取额 = P × r / (1 - (1 + r)^-n)。不含费用和税。本地处理。Pay a lump sum and receive equal monthly (or yearly) payouts for a fixed term: payout = P × r / (1 - (1 + r)^-n). Fees and taxes excluded. Processed locally.
利息保障倍数Interest Coverage Ratio Calculator
利息保障倍数 = 息税前利润 EBIT ÷ 利息费用，衡量公司用经营利润支付利息的能力。本地处理。Interest coverage = EBIT ÷ interest expense - how easily operating profit pays the interest bill. Processed locally.
追加保证金触发价Margin Call Calculator
融资买入后，股价跌到 P × (1 - 初始保证金比例) / (1 - 维持保证金比例) 时触发追加保证金。本地处理。After buying on margin, a margin call is triggered when the price falls to P × (1 - initial margin) / (1 - maintenance margin). Processed locally.
房贷保险 PMIPMI Calculator (Private Mortgage Insurance)
首付不足 20% 时通常需要 PMI：每月 PMI = 贷款额 × 年费率 ÷ 12；并显示贷款价值比（LTV）以及 LTV 降到 80% / 78% 时的贷款余额。本地处理。With less than 20% down you usually pay PMI: monthly PMI = loan × annual rate ÷ 12. Also shows the loan-to-value ratio (LTV) and the balance at which LTV reaches 80% / 78%. Processed locally.
年金现值系数 PVIFAPVIFA Calculator (Present Value Interest Factor of an Annuity)
PVIFA = (1 - (1 + r)^-n) / r；期初年金再乘 (1 + r)。填写每期金额时同时给出年金现值。本地处理。PVIFA = (1 - (1 + r)^-n) / r; for an annuity due multiply by (1 + r). Enter a payment to get the present value too. Processed locally.
实际收益率（扣除通胀）Real Rate of Return Calculator
实际收益率 = (1 + 名义收益率) / (1 + 通胀率) - 1（费雪方程），并给出简单近似值"名义 - 通胀"。本地处理。Real return = (1 + nominal) / (1 + inflation) - 1 (the Fisher equation), with the simple approximation nominal - inflation. Processed locally.
房车贷款RV Loan Calculator
按房车价格、首付、年利率和年限计算每月还款、总利息和总费用（等额本息）。本地处理。Monthly payment, total interest and total cost for an RV loan from price, down payment, rate and term (fixed-rate amortisation). Processed locally.
索提诺比率Sortino Ratio Calculator
索提诺比率 = (组合收益率 - 无风险利率) ÷ 下行标准差，只惩罚低于目标的波动。可直接填下行偏差，或填一组各期收益率自动计算。本地处理。Sortino ratio = (portfolio return - risk-free rate) ÷ downside deviation, penalising only returns below the target. Enter the downside deviation or a list of period returns. Processed locally.
股票贝塔系数 βStock Beta Calculator
β = Cov(股票收益, 市场收益) ÷ Var(市场收益)：输入同期的股票和市场收益率序列（%），同时给出相关系数和 R²。本地处理。β = Cov(stock, market) ÷ Var(market): enter matching series of stock and market returns (%); correlation and R² are shown too. Processed locally.
股票拆股 / 合股Stock Split Calculator
按拆股比例（如 3 拆 1）计算拆股后的股数和股价，总市值不变；比例小于 1（如 1 合 10）即为合股（反向拆股）。本地处理。Shares and price after a split at a given ratio (e.g. 3-for-1); the total value stays the same. A ratio below 1 (e.g. 1-for-10) is a reverse split. Processed locally.
已获利息倍数 TIETimes Interest Earned Ratio Calculator
TIE = 息税前利润 EBIT ÷ 利息费用；也可由净利润、所得税和利息反推 EBIT。数值越高，偿付利息越轻松。本地处理。TIE = EBIT ÷ interest expense; EBIT can also be built from net income + taxes + interest. Higher means interest is easier to cover. Processed locally.
总资产周转率Total Asset Turnover Calculator
总资产周转率 = 营业收入 ÷ 平均总资产（期初与期末的平均），衡量资产创造收入的效率。本地处理。Total asset turnover = revenue ÷ average total assets (mean of beginning and end), a measure of how efficiently assets generate sales. Processed locally.
特雷诺比率Treynor Ratio Calculator
特雷诺比率 = (组合收益率 - 无风险利率) ÷ β，衡量每单位系统性风险获得的超额收益。本地处理。Treynor ratio = (portfolio return - risk-free rate) ÷ β, the excess return per unit of systematic risk. Processed locally.
变额年金（扣费后增长）Variable Annuity Calculator
按投资收益率扣除年金的保险费（M&E）、管理费和基金费用后的净收益率复利增长，比较扣费前后的期末价值。仅为示意。本地处理。Grow the account at the investment return minus mortality-and-expense, administrative and fund fees, and compare the ending value with and without fees. Illustration only. Processed locally.
信用卡财务费用（平均日余额法）Finance Charge Calculator
财务费用 = 平均日余额 × 年利率 ÷ 365 × 账单天数（平均日余额法，最常见的信用卡算法）。本地处理。Finance charge = average daily balance × APR ÷ 365 × days in the billing cycle (the average daily balance method most cards use). Processed locally.
投前 / 投后估值Pre- and Post-Money Valuation Calculator
投后估值 = 投前估值 + 投资额，投资人股比 = 投资额 ÷ 投后估值。也可由投资额和出让股比反推估值。本地处理。Post-money = pre-money + investment, and the investor stake = investment ÷ post-money. Or work back from the investment and the stake sold. Processed locally.
仓位计算（按风险）Position Size Calculator (Risk-Based)
股数 = 账户 × 风险% ÷ |入场价 - 止损价|。可设置「账户权益」、「单笔风险 %」、「入场价」、「止损价」、「乘数」。Shares = equity × risk% ÷ |entry - stop|. Settings: Account equity, Risk per trade %, Entry price, Stop-loss price, Multiplier.
发票税额计算Invoice Tax Calculator
小计 × 税率 = 税额，合计 = 小计 + 税额；可选折扣%。可设置「小计」、「税率 %」、「折扣 %」。Tax = subtotal × rate; total = subtotal + tax; optional discount %. Settings: Subtotal, Tax rate %, Discount %.
税后工资计算Salary After Tax Calculator
税后 = 税前 - 税前 × 税率% - 固定扣款（简化模型，非各地法定个税）。可设置「税前收入」、「税率 %」、「固定扣款」、「周期说明」。Net = gross - gross × tax% - fixed deductions (simplified - not a statutory tax engine). Settings: Gross pay, Tax rate %, Fixed deductions, Period label.
加州销售税计算器California Sales Tax Calculator
按加州销售税率 7.25%（Tax Foundation「2026 Sales Tax Rates」（截至 2026 年 1 月 1 日））加上你所在地的地方税率，计算商品的销售税和含税总价，或从含税价反推税前价。Work out sales tax and the total price with the California state rate of 7.25% (Tax Foundation, 2026 Sales Tax Rates (as of 1 January 2026)) plus your local rate, or back out the pre-tax price from a tax-inclusive total.
佛罗里达州销售税计算器Florida Sales Tax Calculator
按佛罗里达州销售税率 6%（Tax Foundation「2026 Sales Tax Rates」（截至 2026 年 1 月 1 日））加上你所在地的地方税率，计算商品的销售税和含税总价，或从含税价反推税前价。单件商品的地方附加税只对前 $5,000 计征。Work out sales tax and the total price with the Florida state rate of 6% (Tax Foundation, 2026 Sales Tax Rates (as of 1 January 2026)) plus your local rate, or back out the pre-tax price from a tax-inclusive total. For a single item, the local surtax applies only to the first $5,000.
密苏里州销售税计算器Missouri Sales Tax Calculator
按密苏里州销售税率 4.225%（Tax Foundation「2026 Sales Tax Rates」（截至 2026 年 1 月 1 日））加上你所在地的地方税率，计算商品的销售税和含税总价，或从含税价反推税前价。Work out sales tax and the total price with the Missouri state rate of 4.225% (Tax Foundation, 2026 Sales Tax Rates (as of 1 January 2026)) plus your local rate, or back out the pre-tax price from a tax-inclusive total.
新泽西州销售税计算器New Jersey Sales Tax Calculator
按新泽西州销售税率 6.625%（Tax Foundation「2026 Sales Tax Rates」（截至 2026 年 1 月 1 日））加上你所在地的地方税率，计算商品的销售税和含税总价，或从含税价反推税前价。新泽西州没有县市地方销售税；城市企业区和塞勒姆县的合格交易按减半税率 3.3125% 计征。Work out sales tax and the total price with the New Jersey state rate of 6.625% (Tax Foundation, 2026 Sales Tax Rates (as of 1 January 2026)) plus your local rate, or back out the pre-tax price from a tax-inclusive total. New Jersey has no county or city sales tax; qualified sales in Urban Enterprise Zones and Salem County are taxed at half the rate, 3.3125%.