ACCA FA/FR考試常見公式

在ACCA考試科目當中，FA是財務會計，是技能課程FR財務報告的基礎。兩者有很多考試公式是相同的，今天正保會計網校就給大家一一歸納，以供大家學習參考。

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

——————————————

以上內容由正保會計網校原創(chuàng)整理、匯總編輯，轉載請注明出處。正保會計網校擁有眾多專業(yè)的ACCA教學老師為廣大學員提供7x24H在線答疑服務，獨有一鍵預約電話回訪系統(tǒng)解您后顧之憂！更多資訊歡迎點我咨詢！如需了解更多A考知識點歡迎點擊>此處查看

推薦閱讀：

1、ACCA 2020年下半年考試時間安排

2、考完ACCA可以獲得哪些證書？

3、成為ACCA會員可以享受哪些福利？

4、會計ACCA的就業(yè)前景好不好？