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acca f3公式总结

来源:未知 发布时间:2020-09-12 12:42 标签:ACCAACCAf3
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F3是ACCA应用课程中的第三门,现简称为FA(财务会计),它涵盖了财务会计,财务信息,复式记账法,会计系统,试算平衡表,业务交易,会计事项的记录以及合并报表基础知识。在F3考试中常用公式如下:

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

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