ACCA F7常考公式整理

我們都知道，ACCA考試以眾多的考試科目和復(fù)雜的知識(shí)點(diǎn)而備受人們的關(guān)注，盡管它的通過(guò)率并不高，但每年還是會(huì)吸引很多在校大學(xué)生和在職人士報(bào)考。對(duì)于他們來(lái)說(shuō)報(bào)考ACCA，的難度莫過(guò)于克服它繁多而不連貫的知識(shí)體系了。今天為了幫大家更好地掌握F7里的知識(shí)，更系統(tǒng)地進(jìn)行學(xué)習(xí)，小編給大家整理了其中至常用到的公式，供大家學(xué)習(xí)。

ACCA F7知識(shí)點(diǎn)公式：Liquidity

Current ratio = current asset ÷ current liability

Quick ratio = (Debtors + investments + cash) ÷ current liability

ACCA F7知識(shí)點(diǎn)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知識(shí)點(diǎn)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知識(shí)點(diǎn)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知識(shí)點(diǎn)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

以上就是小編給大家總結(jié)的F7中的相關(guān)公式，要想順利考過(guò)F7，順利拿下ACCA證書的同學(xué)們一定要記牢！如在學(xué)習(xí)的過(guò)程中遇到任何問(wèn)題，歡迎點(diǎn)擊在線咨詢！如需了解或報(bào)考3月ACCA，歡迎點(diǎn)擊下方按鈕申請(qǐng)預(yù)評(píng)估，我們將有專業(yè)的輔導(dǎo)老師為你聯(lián)系，為你提供專業(yè)的注冊(cè)、報(bào)考指導(dǎo)與答疑服務(wù)。