1、Profitabilityandreturn
●Grossprofitmargin=grossprofitmargin÷sales×100%
●Opreatingprofitmargin=PBIT(profitbeforeinterestsandtax)÷sales×100%
●Assetturnover=salesrevenue÷capitalemployed
●Capitalemployed=shareholder’sequity+long-termdebts
=totalassets-currentliability
●ROCE=opreatingprofitmargin×assetturnover
=PBIT÷capitalemployed×100%
2、Liquidity
●Currentratio=currentassets÷currentliability
●Quickratio=(currentasset-inventory)÷currentliability
3、Workingcapitalanalysis
●Receivabledays=tradereceivable÷creditsales×365
●Inventoryturnoverperiod=inventory÷costofsales×365
●Payablepaymentperiod=tradeaccountpayable÷purchase(orcostofsales)×365
4、Long-termsolvency
●Debtratio=totaldebts÷totalassets×100%
●Gearingratio=totallongtermdebts÷(shareholder’sequity+long-termdebts)×100%
or
Totallongtermdebts÷(totalasset-currentliabilities)×100%
●Interestscover=PBIT÷interestscharge
2017 ACCA學(xué)習(xí)資料大禮包(內(nèi)含ACCA歷年真題、考官文章、考官報告、備考寶典等實用學(xué)習(xí)資料),關(guān)注微信公眾號:澤稷網(wǎng)??加颜搲↖D:zejiacca)即可領(lǐng)?。?/span>