📊 财务杠杆比率Financial Leverage Ratio

使用说明与常见问题How-to & FAQ

「财务杠杆比率」是什么？What is the Financial Leverage Ratio tool?

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.

如何使用「财务杠杆比率」？How do I use the Financial Leverage Ratio tool?

在「财务杠杆比率」中，填写「平均总资产」、「平均权益」等参数，结果会随输入实时计算并显示在下方。In the Financial Leverage Ratio: Fill in "Avg assets", "Avg equity"; results are recalculated instantly as you type.

和杜邦分析是什么关系？How does it fit the DuPont analysis?

财务杠杆率（平均资产 ÷ 平均权益）就是杜邦分析中的权益乘数：ROE = 净利率 × 资产周转率 × 权益乘数。杠杆越高，同样的资产收益率带来的 ROE 越高，风险也越大。The leverage ratio (average assets ÷ average equity) is the equity multiplier in DuPont: ROE = profit margin × asset turnover × equity multiplier. Higher leverage turns the same return on assets into a higher ROE, with more risk.

能举个计算实例吗？Can you show a worked example?

例如在「财务杠杆比率」中填 平均总资产 = 500000，平均权益 = 200000，结果区显示：财务杠杆：2.5For example, entering Avg assets = 500000, Avg equity = 200000 in the Financial Leverage Ratio gives: Financial leverage: 2.5

哪些输入会被检查？Which inputs are validated?

「财务杠杆比率」会检查这些输入——「平均总资产」、「平均权益」：必须填写，须大于 0；绝对值超过 10¹⁵ 的数也会被拒绝。不符合时结果区显示具体提示，不会给出数字。The Financial Leverage Ratio checks its inputs — "Avg assets", "Avg equity": required, must be greater than 0; numbers above 10¹⁵ in absolute value are rejected too. When a value fails, the result area names the problem instead of showing a number.

有哪些选项可以调整？What options can I adjust?

「财务杠杆比率」的设置：「平均总资产」默认 500000；「平均权益」默认 200000。每次生成结果都按当前设置处理。Settings in the Financial Leverage Ratio — "Avg assets" default 500000; "Avg equity" default 200000. The result always uses the current settings.

计算结果可以作为最终依据吗？Can I rely on the result?

「财务杠杆比率」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The Financial Leverage Ratio uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.

「财务杠杆比率」免费吗？需要注册吗？Is the Financial Leverage Ratio free? Do I need an account?

「财务杠杆比率」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The Financial Leverage Ratio is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.