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及時接收考試資訊及
備考信息
ACC F7考試常用公式歸納如下:
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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