2020年ACCA干货分享知识点: F3常见英文公式

来源： 2020-03-09 02:39中

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

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