ACCA FA/FR考试常见公式

在ACCA考试科目当中，FA是财务会计，是技能课程FR财务报告的基础。两者有很多考试公式是相同的，今天正保会计网校就给大家一一归纳，以供大家学习参考。

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

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