掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.41 蘋果版本:8.7.40
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
在ACCA考試科目當(dāng)中,F(xiàn)A是財(cái)務(wù)會(huì)計(jì),是技能課程FR財(cái)務(wù)報(bào)告的基礎(chǔ)。兩者有很多考試公式是相同的,今天正保會(huì)計(jì)網(wǎng)校就給大家一一歸納,以供大家學(xué)習(xí)參考。
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
——————————————
以上內(nèi)容由正保會(huì)計(jì)網(wǎng)校原創(chuàng)整理、匯總編輯,轉(zhuǎn)載請(qǐng)注明出處。正保會(huì)計(jì)網(wǎng)校擁有眾多專業(yè)的ACCA教學(xué)老師為廣大學(xué)員提供7x24H在線答疑服務(wù),獨(dú)有一鍵預(yù)約電話回訪系統(tǒng)解您后顧之憂!更多資訊歡迎點(diǎn)我咨詢!如需了解更多A考知識(shí)點(diǎn)歡迎點(diǎn)擊>此處查看
推薦閱讀:
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.41 蘋果版本:8.7.40
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號(hào)