ACCA备考之路并不好走，许多人都付出了太多的汗水和泪水，但有的人付出的汗水和泪水获得了回报，有的人却在一次一次失败中zui终放弃······你不是没努力，而是你需要实实在在的、让自己受益的干货。今天ACCA小编主要跟大家分享的是关于ACCA FR考试涉及的公式，一起去看看吧！
①Liquidity
Current ratio = current asset ÷ current liability
Quick ratio = (Debtors + investments + cash) ÷ current liability
②Long - term solvency
Debt ratio = total debts÷equity×100%
Gearing ratio = Fixed return capital, preference shares, debentures, loan stock ÷ Equity capital and reserves
③OR = Debt ÷ (Debt + Equity)
Interest cover = PBIT ÷ interest charges
④Working capital analysis
Inventory turnover = Cost of sales÷Average inventory
⑤OR = Average inventory ÷ Cost of sales × 365
Receivable days = Average trade receivable÷credit sales × 365
Payable days = Average trade payables ÷Credit purchases × 365
⑥Investment 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
⑦Profitability 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
⑧Overheads/sales percentage = Overheads ÷ Sales × 100
Asset turnover = Turnover ÷ capital employed
Gross profit margin = Gross Profit ÷ Revenue × 100
ACCA FR是公司合并报表的编制以及几个重点会计准则的考察，如果你对上述的公式有不懂的地方，可以扫描文章下方的二维码，和ACCA老师面对面沟通哟！
