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首页>考试资讯>备考必备>幸福来得太突然 ACCA考试科目F7《财务报告》常用公式整理

幸福来得太突然 ACCA考试科目F7《财务报告》常用公式整理

发表时间:2017-09-22 13:45 编辑:andy 告诉小伙伴:
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Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves

  ACCA F7财务报告常用公式

  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

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  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

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  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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