ACCA考試 INTERPRETATION OF FINANCIAL STATEMENTS怎么學(xué)？

ACCA考試學(xué)員需要通過13門課程的學(xué)習(xí)才能拿到證書。在備考ACCA考試的過程中要對知識點有充分的掌握與理解才可以。ACCA考試 INTERPRETATION OF FINANCIAL STATEMENTS怎么學(xué)？

INTERPRETATION OF FINANCIAL STATEMENTS是ACCA考試的考點，學(xué)員在備考的時候要對知識點有足夠的學(xué)習(xí)才可以。該知識點要掌握的內(nèi)容很多，下面是給大家總結(jié)的內(nèi)容：

1、Profitability

a）Return on capital employed

=Profit before interest and tax/capital employed

CE=shareholders’equity+Long-term liabilities/ total assets-current labilities

Important but open to manipulation

b）Gross profit margin： =Gross profit/sales*100%

c）Net profit margin

=Net proflt/sales*100%

Measure how well a company has controlled overheads

Asset utilisation ratios sales/capital employed.shows how efficiently the assets are being used

d）Return on equity： =Profit after tax/shareholders funds* 100%

e）Asset turnover：=sales/capital employed* 100%

2、Liquidity

Current ratio=Current assets/current liabilities

Quick ratio=Current assets less stock/current liabilities

Receivables collection periodfin days)=Trade receivables/credft sales* 365

Inventory turnover period=Inventory/cost of sales*365

Payable payment period(in days)=Trade payable/purchase on credit*365

3、Gearing

Gearing=total long term debt/(shareholders' equity total long term debt)-100%

Debt ratio=total debts/total assets

Interest coverage=EBIT/inte

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。