ACCA考试科目中，F7《财务报考》是一门注重计算的科目，学员在备考过程中需要记忆很多公式，为了帮助考生在备考过程中提高效率，小编在这里整理了F7 财务报告常用公式，大家可以看看。

 

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

 

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