ACCA考试科目 F3 考试英文公式总结
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
