2024年2月21日发(作者：)

创立财经培训新标准

精心汇聚！ACCA F7考试公式大全

来源：浦江财经

1、Profitability and return

 Gross profit margin = gross profit margin÷sales×100%

 Operating profit margin = PBIT ( profit before interests and tax )÷sales×100%

 Asset turnover = sales revenue÷capital employed

 Capital emplyed = shareholder’s equity + long - term debts

= total assets - current liability

 ROCE = operating profit margin×asset turnover

= PBIT÷capital employed×100%

2、Liquidity

 Current ratio = current asset÷current liability

 Quick ratio = ( current asset - inventory )÷current liability

3、Working capital analysis

 Receivable days = trade receivable÷credit sales×365

OR receivable turnover = credit sales÷receivable

 Inventory turnover period = inventory÷cost of sales×365

OR inventory turnover = cost of sales÷inventory

 Payable payment period = trade account payable÷purchase ( or cost of sales )×365

OR payable turnover = credit purchase ( or cost of sales )÷payable

 Operating cycle = inventory holding days + receivable collection days - payable days

浦江财经——创立财经培训新标准

创立财经培训新标准

4、Long - term solvency

 Debt ratio = total debts÷equity×100%

 Gearing ratio = total long term debt÷( equity + debt )×100%

OR total long term debt÷( total asset - current liabilities )×100%

 Interest cover = PBIT÷interest charges

5、Investment ratios

 EPS = net profit / loss attributable to ordinary shares÷weighted average number of

ordinary shares outstanding during the period

 P / E ratio = share price / EPS

 Earning yield = EPS / share price

 Dividend yield = dividend per share / share price

 Dividend cover = net profit attributable to ordinary shares÷dividend paid

 Dividend payout = dividend paid÷net profit attributable to ordinary shares

浦江财经创立财经培训新标准，专业师资团队打造专业财经培训！

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浦江财经——创立财经培训新标准