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acca F7考试常用公式有哪些进入阅读模式

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2018-12-10 19:21:00| 来源:中公财经网

acca F7考试常用公式有哪些

acca考试科目中,总会有好多的公式。熟练掌握并且记忆这些公式,对于我们参加acca考试来说帮助是非常大的。下面,小编就给大家简单介绍一下acca F7考试经常遇到的公式吧;

acca F7考试常用公式归纳如下:

一.Profitability and return:

1. Gross profit margin = gross profit margin ÷ sales × 100%

2. Operating profit margin = PBIT(profit before interests and tax)÷ sales × 100%

3. Asset turnover = sales revenue÷capital employed

4. Capital employed = shareholder’s equity + long-term debts

=total assets-current liability

5. ROCE = operating profit margin × asset turnover

= PBIT÷ capital employed ×100%

二.Liquidity:

1. Current ratio = current asset ÷ current liability

2.Quick ratio = (current asset - inventory)÷ current liability

三.Working capital analysis:

1. Receivable days = trade receivable ÷ credit sales × 365

OR receivable turnover = credit sales ÷ receivable

2.Inventory turnover period = inventory ÷ cost of sales × 365

OR inventory turnover = cost of sales ÷ inventory

3. Payable payment period = trade account payable÷purchase(or cost of sales)× 365

OR payable turnover = credit purchase(or cost of sales)÷ payable

4. Operating cycle = inventory holding days + receivable collection days - payable days

四.Long-term solvency

1. Debt ratio = total debts ÷ equity ×100%

2. Gearing ratio = total long term debt÷( equity + debt)×100%

Or

Total long term debt ÷ (total asset-current liabilities)× 100%

3.Interest cover = PBIT ÷ interest charges

五.Investment ratios

1.EPS = net profit/loss attributable to ordinary shares ÷ weighted average number of ordinary shares outstanding during the period

2.P/E ratio = share price / EPS

3.Earning yield = EPS / share price

4.Dividend yield = dividend per share / share price

5.Dividend cover = net profit attributable to ordinary shares ÷ dividend paid

6. Dividend payout = dividend paid ÷ net profit attributable to ordinary shares

最后,关于acca考试常用公式,小编就先给大家简单介绍到这里了。如果还有其他acca考试相关内容想要了解的,就请登录中公财经网咨询一下吧。

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