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ACCA F3 英文公式总结

2019-01-28 10:05:14浏览:来源:中公财经网

ACCA F3 英文公式总结

参加F阶段的考试,不了解一下每个科目的公式怎么行。如果,你即将要参加ACCA F3的英文考试。下面,小编介绍到ACCA F3英文公式看一下吧;

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

Or

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

3,Interest cover=PBIT/interest charges

最后,关于ACCA F3的英文考试,小编就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看看吧。

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