acca FA阶段英文公式总结
acca FA阶段英文公式总结
对于很多小伙伴来说:acca FA阶段有很多的公式需要理解记忆。下面,小编就给大家简单列举一下acca F阶段英文公式吧。
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
Total long term debt/(total asset-current liability)×100%
3,Interest cover=PBIT/interest charges
最后,关于acca FA阶段英文公式,小编就先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咨询一下吧。
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