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ACCA F7 财务报告常用公式整理

2021ACCA备考资料
  • 财务英语入门
  • 历年真题答案
  • 2021考纲白皮书
  • 2021考前冲刺资料
  • 官方模考测试资源
  • 考前总结汇总
ACCA考试科目中,F7《财务报考》是一门注重计算的科目,学员在备考过程中需要记忆很多公式,为了帮助考生在备考过程中提高效率,小编在这里整理了F7 财务报告常用公式,大家可以看看。
 
ACCALiquidity
 
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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