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ACCA FA阶段英文公式总结

2019-01-04 19:19:43浏览:来源:中公财经网

ACCA FA阶段英文公式总结

对于很多小伙伴来说:ACCA FA阶段有很多的公式需要理解记忆。下面,小编就给大家简单列举一下ACCA F阶段英文公式吧。

一Profitability and return

1,Gross profit margin=profit margin/sales×100%

2,Operating profit margin=PBIT(profit before interest and tax)/sales×100%

3,Asset turnover=sales revenue/average total assets

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

2,Inventory turnover period=inventory/cost of sales×365

3,Payable payment days=trade payable/purchase(or cost of sales)×365

四Long-term solvency

1,Debt ratio=total debts/total assets×365

2,Gearing ratio=total long term debt/(shareholder’equity+long-term debt)×365

Total long term debt/(total asset-current liability)×100%

3,Interest cover=PBIT/interest charges

最后,关于ACCA FA阶段英文公式,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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