ACCA F7常考公式整理

我們都知道，ACCA考試以眾多的考試科目和復雜的知識點而備受人們的關注，盡管它的通過率并不高，但每年還是會吸引很多在校大學生和在職人士報考。對于他們來說報考ACCA，的難度莫過于克服它繁多而不連貫的知識體系了。今天為了幫大家更好地掌握F7里的知識，更系統(tǒng)地進行學習，小編給大家整理了其中至常用到的公式，供大家學習。

ACCA F7知識點公式：Liquidity

Current ratio = current asset ÷ current liability

Quick ratio = (Debtors + investments + cash) ÷ current liability

ACCA F7知識點公式：Long - term solvency

Debt ratio = total debts÷equity×100%

Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves

OR = Debt ÷ Debt + Equity

Interest cover = PBIT ÷ interest charges

ACCA F7知識點公式：Working capital analysis

Inventory turnover = Cost of sales ÷ Average inventory

OR = Average inventory ÷ Cost of sales × 365

Receivable days = Average trade receivable ÷ credit sales × 365

Payable days = Average trade payables ÷Credit purchases × 365

ACCA F7知識點公式：Investment ratios

Dividend yield = Dividend per share ÷ Current market price per share

Dividend cover = EPS ÷ dividend per share

Price/earnings (PE) ratio = Current market price per share ÷ EPS

ACCA F7知識點公式：Profitability and return

Return on (total) capital employed (ROCE) = Profit before interest and tax ÷ (Share capital + reserves + debt) × 100

Gross profit percentage = Gross profit ÷ Sales × 100

Overheads/sales percentage = Overheads ÷ Sales × 100

Asset turnover = Turnover ÷ capital employed

Gross profit margin = Gross Profit ÷ Revenue × 100

以上就是小編給大家總結的F7中的相關公式，要想順利考過F7，順利拿下ACCA證書的同學們一定要記牢！如在學習的過程中遇到任何問題，歡迎點擊在線咨詢！如需了解或報考3月ACCA，歡迎點擊下方按鈕申請預評估，我們將有專業(yè)的輔導老師為你聯(lián)系，為你提供專業(yè)的注冊、報考指導與答疑服務。