acca F7的公式是考试时的一大难点,因为真的是太难记了!但是考试题中需要用到的相关公式还是非常多的。所以还是需要大家好好的去记忆。中公财经网小编为了方便大家记忆,将acca F7常用公式做了一个小结,分享给大家。
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acca F7知识点公式:Liquidity
Current ratio = current asset ÷ current liability
Quick ratio = (Debtors + investments + cash) ÷ current liability
acca F7知识点公式:Long - term solvency
Debt ratio = total debts÷equity×100%
Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves
OR = Debt ÷ Debt + Equity
Interest cover = PBIT ÷ interest charges
acca F7知识点公式:Working capital analysis
Inventory turnover = Cost of sales ÷ Average inventory
OR = Average inventory ÷ Cost of sales × 365
Receivable days = Average trade receivable ÷ credit sales × 365
Payable days = Average trade payables ÷Credit purchases × 365
acca F7知识点公式:Investment ratios
Dividend yield = Dividend per share ÷ Current market price per share
Dividend cover = EPS ÷ dividend per share
Price/earnings (PE) ratio = Current market price per share ÷ EPS
acca F7知识点公式:Profitability and return
Return on (total) capital employed (ROCE) = Profit before interest and tax ÷ (Share capital + reserves + debt) × 100
Gross profit percentage = Gross profit ÷ Sales × 100
Overheads/sales percentage = Overheads ÷ Sales × 100
Asset turnover = Turnover ÷ capital employed
Gross profit margin = Gross Profit ÷ Revenue × 100
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| 4月01日 -30日 | |
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