很多備考ACCA 《FR財務報告》的童鞋總在抱怨，考試公式太難記，在練習過程中經常記錯！但試題中很多地方都會用到相關公式，因此還是要好好學習的。正保會計網校專業教學老師整理總結了重點公式小結，快來學習吧。

Liquidity

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

正保會計網校2019年ACCA課程已全面更新。由網校成琳、羅虹姬等大咖授課，5大備考課程，主要專注基礎階段備考，試題講解、解密試題出題套路，結合考點串講及考點總結，讓考生在考前的備考復習更全面，讓考生通過ACCA考試更有保障！

有意向報考ACCA的考生可點擊下方按鈕進行免費預評估，了解報考條件。