acca考试中有很多地方运用到公式。今天小编就给大家介绍一下acca FA/FR考试常用公式有哪些?
一. Profitability and return
1. Gross profit margin = gross profit margin÷sales x 100%
2. Operating profit margin=PBIT (profit before interests and tax)÷sales X 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 x100%
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 x 365
Or receivable turnover = credit sales÷receivable
2. Inventory turn over period = inventory÷cost of sales x 365
Or inventory turnover = cost of sales÷inventory
3. Payable payment period=trade account payable÷purchase (or costof sales) x 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 x100%
2. Gearing ratio = total long term debt÷ ( equity + debt) x100%
Or Total long term debt÷( total asset-current liabilities) x 100%
3. Interest cover = PBIT÷interest charges
五. Investment ratios
1. EPS = net profit/loss attributable to ordinary shares 六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
