ACCA F3考试常用英文公式_上海财经大学培训中心学习网站

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今天给大家来介绍一些关于F3考试的英文公式：

一Profitability and return

1,Gross profit margin=profit margin/sales×100%

2,Operating profit margin=PBIT（profit before interest and tax）/sales×100%

3,Asset turnover=sales revenue/average total assets

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

2,Inventory turnover period=inventory/cost of sales×365

3,Payable payment days=trade payable/purchase（or cost of sales）×365

四Long-term solvency

1,Debt ratio=total debts/total assets×365

2,Gearing ratio=total long term debt/（shareholder’equity+long-term debt）×365

Total long term debt/（total asset-current liability）×100%

3,Interest cover=PBIT/interest charges