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及時接收考試資訊及
備考信息
ACCA FA/FR考試常見公式
在ACCA考試科目當中，FA是財務會計，是技能課程FR財務報告的基礎。兩者有很多考試公式是相同的，今天正保會計網校就給大家一一歸納，以供大家學習參考。
一．Profitability and return：
1. Gross profit margin = gross profit margin ÷ sales × 100%
2. Operating profit margin = PBIT（profit before interests and tax）÷ sales × 100%
3. Asset turnover = sales revenue÷capital employed
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
OR receivable turnover = credit sales ÷ receivable
2. Inventory turnover period = inventory ÷ cost of sales × 365
OR inventory turnover = cost of sales ÷ inventory
3. Payable payment period = trade account payable÷purchase（or cost of sales）× ！如需了解更多A考知識點歡迎點擊>此處查看
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