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2021年ACCA FA/FR考试常考公式哦!

作者:泽稷教育ACCA 2020-12-16 16:20
 
  2021年ACCA FA/FR考试常考公式哦!在ACCA考试科目当中,FA是财务会计,是技能课程FR财务报告的基础。两者有很多考试公式是相同的,FA财务会计则是ACCA全部课程内容中最为基础的三门课程之一,其考试难度并不高,考试压力并不是很大,今天泽稷小编准备了2021年ACCA FA/FR考试常考公式哦!
 
  泽稷教育ACCA小编给大家准备了一些电子版资料,电子版的也很适合在地铁上查阅:电子版ACCA备考资料
 
 
  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
 
  以上是泽稷小编准备的关于2021年ACCA FA/FR考试常考公式哦的解答,如果想关注更多的ACCA考试资讯及考试公告,请登录泽稷ACCA
 
  可能一部分同学还有别的疑问,泽稷小编建议大家前往我们泽稷网校的官网直接向我们的老师进行提问哦》》点击咨询《《各位老师都是会认真为你们进行讲解的!
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