ACCA備考之路并不好走，許多人都付出了太多的汗水和淚水，但有的人付出的汗水和淚水獲得了回報，有的人卻在一次一次失敗中zui終放棄······你不是沒努力，而是你需要實實在在的、讓自己受益的干貨。今天ACCA小編主要跟大家分享的是關(guān)于ACCA FR考試涉及的公式，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是公司合并報表的編制以及幾個重點會計準則的考察，如果你對上述的公式有不懂的地方，可以掃描文章下方的二維碼，和ACCA老師面對面溝通喲！
