ACCA《FR财务报告》重点公式小结

很多备考ACCA 《FR财务报告》的童鞋总在抱怨，考试公式太难记，在练习过程中经常记错！但试题中很多地方都会用到相关公式，因此还是要好好学习的。正保会计网校专业教学老师整理总结了重点公式小结，快来学习吧。

Liquidity

Current ratio = current asset ÷ current liability

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

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

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

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

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

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