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快收藏！ ACCA F7常用公式小結(jié)
Liquidity
Current ratio = current asset ÷ current liability
Quick ratio = (Debtors + investments + cash) ÷ current liability
Long - term solvency
Debt ratio = total debts÷equity×100%
Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves
OR = Debt ÷ (Debt + Equity)
Interest cover = PBIT ÷ interest charges
Working capital analysis
Inventory turnover = Cost of sales÷Average inventory
OR = Average inventory ÷ Cost of sales × 365
Receivable days = Average trade receivable÷credit sales × 365
Payable days = Average trade payables ÷Credit purchases × 365
Investment ratios
Dividend yield = Dividend per share ÷ Current market price per share
Dividend cover = EPS ÷ dividend per share
Price/earnings (PE) ratio = Current market price per share ÷ EPS
Profitability and return
Return on (total) capital employed (ROCE) = Profit before interest and tax ÷ (Share capital + reserves + debt) × 100
Gross profit percentage = Gross profit ÷ Sales × 100
Overheads/sales percentage = Overheads ÷ Sales × 100
Asset turnover = Turnover ÷ capital employed
Gross profit margin = Gross Profit ÷ Revenue × 100
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