掃碼下載APP
及時接收考試資訊及
備考信息
ACC F7考試常用公式歸納如下:
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
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 97导航| 欧美xxxx18国产 | 精品少妇一区二区三区日产乱码 | 国产爽视频 | 精品一区二区三区不卡 | 亚洲欧洲精品在线 | 欧美日韩视频一区二区三区 | 九九精品99 | 欧美精品在线观看 | 国产成人亚洲综合 | 国产午夜激情 | 久久国产精品一区二区 | 免费一区二区视频 | 超碰总站 | 国产精品日韩在线观看 | 女国产精品视频一区二区三区 | 日韩不卡av | 亚洲一区二区三区四区视频 | 日本一区二区不卡 | 一区二区三区四区精品 | 亚洲一区久久久 | 在线观看av资源 | 成年人网站免费在线 | 人妖欧美一区二区三区 | 久国产精品韩国三级视频 | 免费看的一级毛片 | 天天综合一区 | 国产精彩视频 | 玖玖视频 | 韩日精品一区二区 | 亚洲 欧美变态 另类 综合 | 美日韩中文字幕 | 国产精品videosex极品 | 日韩视频三区 | 日本一区二区三区视频在线播放 | 91看片成人| 一级性电影 | aaaa网站 | 亚洲精品一区二区三区香蕉 | 另类视频区 | 亚洲欧美中文日韩在线v日本 |