ACCA F3考试有哪些 英文公式？

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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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关键词：ACCA ACC shareholder Receivable liability