F3是ACCA应用课程中的第三门,现简称为FA(财务会计),它涵盖了财务会计,财务信息,复式记账法,会计系统,试算平衡表,业务交易,会计事项的记录以及合并报表基础知识。在F3考试中常用公式如下:
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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