用户
 找回密码
 立即注册

QQ登录

只需一步,快速开始

搜索
查看: 1882|回复: 0

[考试信息] 学ACCA的人都应该知道的会计公式

[复制链接]

2160

主题

4102

帖子

785

积分

首席管理员

Rank: 5Rank: 5Rank: 5Rank: 5Rank: 5

积分
785
acca 发表于 2015-5-4 15:05:29 | 显示全部楼层 |阅读模式
  中国ACCA考试网竭力为广大学员收集ACCA相关信息和资料,帮助大家顺利地进行备考工作,今天为大家分享的是关于学ACCA的人都应该知道的会计公式

中国ACCA考试之ACCA会计公式

中国ACCA考试之ACCA会计公式

  存货

  Average stock held

  Stock turnover period = _________________________×365

  Cost of sales

  Trade debtors

  Average settlement period for debtor =_________________×365

  Credit sales

  Sales

  Sales to capital employed ratio =____________________________

  Long-term capital employed

  速动比率

  Current assets (excluding stock)

  Acid test radio =________________________________________

  Current liabilities (creditors due within one year

  利息保障

  Profit before interest and taxation

  Interest cover radio = _________________________________

  Interest payable

  股利支付率

  Dividends announced for the year

  Dividend payout ratio =______________________________________×100

  Earnings for the year available for dividends

  杠杆

  Long-term liabilities

  Gearing ratio =_________________________________________×100

  Share capital + Reserves + Long-term liabilities

  普通股利率

  Net profit after taxation and preference dividend (if any)

  ROSF = ____________________________________________________×100

  Ordinary share capital plus reserves

  Net profit before interest and taxation

  ROCE=_________________________________________×100

  Share capital + Reserves + Long-term loans

  Net profit interest and taxation

  Net profit margin =______________________________×100

  Sales

  Gross profit

  Gross profit margin =_______________

  Sales

  资本周转

  Sales

  Sales to capital employed ratio =________________________

  Long-term capital employed

  人均销售

  Sales

  Sales par employee =____________________

  Number of employees

  盈利能力

  Net profit before interest and taxation

  ROCE=_____________________________________

  Long-term capital employed

  Profit

  Profitability refers to the ability of corporate profits.

  Liquidity: refers to the assets, the ability to achieve a smooth and reasonable price, it is an investment (how long sales) and price scale time scale (with the fair market value of the discount) and the stock between more mobile than the real estate relationship.

  Liquidity has three mobile usage or meanings; one refers to the macro-economic mobility, the economic system that put the amount of money.

  Validity refers to the completion of planned activities and achieves the planned level of result

  Capital Structure

  1. Capital structure refers to the value of enterprises of various composition and proportion of capital. Broad corporate capital structure is the composition of its total capital value of the proportional relationship. Capital structure is the narrow sense refers to a variety of long-term capital value of the ratio between the compositions and, in particular, refers to the long-term equity capital and debt capital and the ratio between the compositions. To the general sense, the capital structure refers to the equity capital and the ratio between the capital debt, which reflects the market economy the financial relationship between enterprises, i.e., capital and credit as a link, through the investment and borrowing consisting of shareholders, creditors and the constraints between the operators of interest.

  2. Capital structure short-term refers the company and long-term debt to equity ratio., the capital structure is the structure of property ownership arrangements.

  3. Capital structure means company’s the ratio between debt and equity is usually the ratio of debt to total assets or liabilities of the ratio between said. Western financial experts on the capital structure of many theoretical and empirical researches, but until now there are still many differences.

  4. Capital structure refers to the liabilities of company. Capital structure is reasonable or not directly affect the financial position of the debt ratio should not exceed 50% of the long-term debt and short-term debt ratio should be appropriate.

  5. Capital structure means company the various sources of long-term funds raised, and between portfolio composition and proportions. Capital structure theory of the main purpose is to analyze the cost of capital structure and corporate finance firm value and corporate governance structure of mutual relations.

  6. Capital structure refers to all sources of funding equity capital and debt capital in the proportional relationship between.

  请关注本站了解更多中国ACCA学习网资讯,也可以查看ACCA考试动态板块点击了解ACCA F6怎么过?三招让你顺利pass等相关内容。
您需要登录后才可以回帖 登录 | 立即注册

本版积分规则