您现在的位置:首页 > 会计考试 > acca > 备考资料 > 知识点 >

acca F7知识点:常用公式总结进入阅读模式

acca F7知识点:常用公式总结 进入阅读模式 点我咨询

2018-07-06 14:59:48| 来源:中公财经培训网

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。

中公acca暑期训练营

acca考试交流群② 477754006

关注公众号:zgacca,获取最新备考资料

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

更多相关内容点击acca知识点

(责任编辑:hlwoffcn)
THE END  

声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。

返回顶部

免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。

中公教育

回复“2022”领取备考大礼包

点我咨询

热门招聘关注查看备考干货关注查看实时互动关注查看

猜你喜欢 换一换  

微信公众号
微博二维码
咨询电话

400 6300 999

在线客服 点击咨询

投诉建议:400 6300 999