学ACCA的人都应该知道的会计公式

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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.

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