特許金融分析師CFA一級必背高頻考點：財報公式（三）

財報的公式真的非常多，今天小編為大家?guī)砹说谌糠帧＿@部分不僅在財報中非常重要，在權(quán)益投資等科目中也會經(jīng)常用到，可以說性價比非常高了！這也是財報的最后一部分公式了，同學(xué)們加油！

【考試科目】CFA一級：財報分析

【考頻分析】考頻：★★★

【復(fù)習(xí)程度】熟記公式

【高頻考點】財報公式

Free Cash Flow to the Firm:

FCFF = net income + noncash charges + [cash interest paid × (1 ? tax rate)] ? fixed capital investment ? working capital investment

FCFF = cash flow from operations + [cash interest paid × (1 ? tax rate)] ? fixed capital investment

Free Cash Flow to Equity:

FCFE = cash flow from operations ? fixed capital investment + net borrowing

common-size income statement ratios=

common-size balance sheet ratios =

common-size cash flow ratios =

Original DuPont equation:

ROE =net profit margin×asset turnover ×leverage ratio

Extended DuPont equation:

Basic EPS =

Diluted EPS =

Coefficients of Variation:

CV sales =

CV operating income =

CV net income =

Inventories:

ending inventory = beginning inventory + purchases ? COGS

FIFO COGS = LIFO COGS ? (ending LIFO reserve ? beginning LIFO reserve)

Long-Lived Assets:

straight-line depreciation =

DDB depreciation = () (cost – accumulated depreciation)

units-of-production depreciation =

Average age=

Total useful life=

Remaining useful life=

Deferred Taxes:

income tax expense = taxes payable + ΔDTL ? ΔDTA

Debt Liabilities:

interest expense =market rate at issue×balance sheet value of the liability at the beginning of the period

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