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!
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
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