备考ACCA丨F3考试公式归纳

2017年12月ACCA考试已进入倒计时的冲刺阶段，各位小伙伴准备得怎么样呀？今天为大家准备的是ACCA F3考试常用公式归纳，非常重要，大家一定要牢记哦！

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

2. Inventory turnover period = inventory ÷ cost of sales × 365

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

四．Long-term solvency

1. Debt ratio = total debts ÷ total assets ×100%

2. Gearing ratio = total long term debt÷（shareholder’s equity + long-term debt）×100%

Or

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

3. Interest cover = PBIT ÷ interest charges

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