ACCA考试科目F3《财务会计》英文公式总结！

应ACCA小伙伴们的要求，今天小编给大家整理一下ACCA考试科目F3《财务会计》的英文公式，大家赶紧收藏起来吧！！！

一、Profitability and return

 

1,Gross profit margin=profit margin/sales×100%

 

2,Operating profit margin=PBIT（profit before interest and tax）/sales×100%

 

3,Asset turnover=sales revenue/average total assets

 

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

 

2,Inventory turnover period=inventory/cost of sales×365

 

3,Payable payment days=trade payable/purchase（or cost of sales）×365

 

四、Long-term solvency

 

1,Debt ratio=total debts/total assets×365

 

2,Gearing ratio=total long term debt/（shareholder’equity+long-term debt）×365

 

Or

 

Total long term debt/（total asset-current liability）×100%

 

3,Interest cover=PBIT/interest charges

声明丨本文整理自中国ACCA考试网（www.chinaacca.org），转载或引用请注明出处。