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ACCA备考丨ACC F7考试公式归纳

来源: 正保会计网校 编辑: 2017/12/29 10:59:09 字体:

ACC F7考试常用公式归纳如下:

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

OR receivable turnover = credit sales ÷ receivable

2.Inventory turnover period = inventory ÷ cost of sales × 365

OR inventory turnover = cost of sales ÷ inventory

3. Payable payment period = trade account payable÷purchase(or cost of sales)× 365

OR payable turnover = credit purchase(or cost of sales)÷ payable

4. Operating cycle = inventory holding days + receivable collection days - payable days

四.Long-term solvency

1. Debt ratio = total debts ÷ equity ×100%

2. Gearing ratio = total long term debt÷( equity + debt)×100%

Or

Total long term debt ÷ (total asset-current liabilities)× 100%

3.Interest cover = PBIT ÷ interest charges

五.Investment ratios

1.EPS = net profit/loss attributable to ordinary shares ÷ weighted average number of ordinary shares outstanding during the period

2.P/E ratio = share price / EPS

3.Earning yield = EPS / share price

4.Dividend yield = dividend per share / share price

5.Dividend cover = net profit attributable to ordinary shares ÷ dividend paid

6. Dividend payout = dividend paid ÷ net profit attributable to ordinary shares

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