ACCA考试科目F7的常用公式已经为大家整理好，请疯狂为自己打call为自己加油！

　　ACCALiquidity

　　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

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　　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

ACCA考试科目F7的这些公式你都用过吗？赶快操练起来吧~