应计项目比率Accruals

Accruals应计项目比率

基本面Stock FundamentalP2 Quality/Risk/Other适用:美股Applies to: US stocks

计算公式Formula

(net income - operating cash flow) / average total assets

解读要点How to read it

Higher means worse earnings quality (the accruals anomaly), with typically lower future returns.

输出Outputratio/value
数据来源:IS+CF+BSData source: IS+CF+BS. 公开知识,不构成投资建议。Public knowledge, not investment advice.

在热门美股上查看应计项目比率的实时计算值 →See Accruals computed live on popular US stocks →

相关指标Related indicators

参考元数据 —— 公开、通用的指标定义。非投资建议。Reference metadata — public, well-known indicator definitions. Not investment advice.