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备考ACCA丨F3考试公式归纳
2017年12月ACCA考试已进入倒计时的冲刺阶段，各位小伙伴准备得怎么样呀？今天为大家准备的是ACCA F3考试常用公式归纳，非常重要，大家一定要牢记哦！
一．Profitability and return：
1. Gross profit margin = gross profit margin ÷ sales × 100%
2. Operating profit margin = PBIT（profit before interests and tax）÷ sales × 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 ×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 period = trade account payable÷purchase（or cost of sales）× 365
四．Long-term solvency
1. Debt ratio = total debts ÷ total assets ×100%
2. Gearing ratio = total long term debt÷（shareholder’s equity + long-term debt）×100%
Or
Total long term debt ÷ （total asset-current liabilities）× 100%
3. Interest cover = PBIT ÷ interest charges
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【我要纠错】 责任编辑：Lara
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