ACCA備考之路并不好走，許多人都付出了太多的汗水和淚水，但有的人付出的汗水和淚水獲得了回報(bào)，有的人卻在一次一次失敗中zui終放棄······你不是沒(méi)努力，而是你需要實(shí)實(shí)在在的、讓自己受益的干貨。今天ACCA小編主要跟大家分享的是關(guān)于ACCA FR考試涉及的公式，一起去看看吧！

①Liquidity

Current ratio = current asset ÷ current liability

Quick ratio = (Debtors + investments + cash) ÷ current liability

②Long - term solvency

Debt ratio = total debts÷equity×100%

Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves

③OR = Debt ÷ (Debt + Equity)

Interest cover = PBIT ÷ interest charges

④Working capital analysis

Inventory turnover = Cost of sales÷Average inventory

⑤OR = Average inventory ÷ Cost of sales × 365

Receivable days = Average trade receivable÷credit sales × 365

Payable days = Average trade payables ÷Credit purchases × 365

⑥Investment 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

⑦Profitability 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

⑧Overheads/sales percentage = Overheads ÷ Sales × 100

Asset turnover = Turnover ÷ capital employed

Gross profit margin = Gross Profit ÷ Revenue × 100

ACCA FR是公司合并報(bào)表的編制以及幾個(gè)重點(diǎn)會(huì)計(jì)準(zhǔn)則的考察，如果你對(duì)上述的公式有不懂的地方，可以?huà)呙栉恼孪路降亩S碼，和ACCA老師面對(duì)面溝通喲！