ACCA F7常考公式整理

我们都知道，ACCA考试以众多的考试科目和复杂的知识点而备受人们的关注，尽管它的通过率并不高，但每年还是会吸引很多在校大学生和在职人士报考。对于他们来说报考ACCA，的难度莫过于克服它繁多而不连贯的知识体系了。今天为了帮大家更好地掌握F7里的知识，更系统地进行学习，小编给大家整理了其中至常用到的公式，供大家学习。

ACCA F7知识点公式：Liquidity

Current ratio = current asset ÷ current liability

Quick ratio = (Debtors + investments + cash) ÷ current liability

ACCA F7知识点公式：Long - term solvency

Debt ratio = total debts÷equity×100%

Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves

OR = Debt ÷ Debt + Equity

Interest cover = PBIT ÷ interest charges

ACCA F7知识点公式：Working capital analysis

Inventory turnover = Cost of sales ÷ Average inventory

OR = Average inventory ÷ Cost of sales × 365

Receivable days = Average trade receivable ÷ credit sales × 365

Payable days = Average trade payables ÷Credit purchases × 365

ACCA F7知识点公式：Investment ratios

Dividend yield = Dividend per share ÷ Current market price per share

Dividend cover = EPS ÷ dividend per share

Price/earnings (PE) ratio = Current market price per share ÷ EPS

ACCA F7知识点公式：Profitability and return

Return on (total) capital employed (ROCE) = Profit before interest and tax ÷ (Share capital + reserves + debt) × 100

Gross profit percentage = Gross profit ÷ Sales × 100

Overheads/sales percentage = Overheads ÷ Sales × 100

Asset turnover = Turnover ÷ capital employed

Gross profit margin = Gross Profit ÷ Revenue × 100

以上就是小编给大家总结的F7中的相关公式，要想顺利考过F7，顺利拿下ACCA证书的同学们一定要记牢！如在学习的过程中遇到任何问题，欢迎点击在线咨询！如需了解或报考3月ACCA，欢迎点击下方按钮申请预评估，我们将有专业的辅导老师为你联系，为你提供专业的注册、报考指导与答疑服务。