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acca f3公式總結
F3是ACCA應用課程中的第三門，現簡稱為FA（財務會計），它涵蓋了財務會計，財務信息，復式記賬法，會計系統，試算平衡表，業務交易，會計事項的記錄以及合并報表基礎知識。在F3考試中常用公式如下：
一、Profitability and return：
1. Gross profit margin = gross profit margin ÷ sales × 100%
2. Operating profit margin = PBIT（profit before interests and tax）÷ sales × 100%
3. Asset turnover = sales revenue÷capital employed
4. Capital employed = shareholder’s equity + long-term debts=total assets-current liability
5. ROCE = operating profit margin × asset turnover= PBIT÷ capital employed ×100%
二．Liquidity：
1. Current ratio = current asset ÷ current liability
2. Quick ratio = （current asset - inventory）÷ current liability
三．Working capital analysis：
1. Receivable days = trade receivable ÷ credit sales × 365 OR receivable turnover = credit sales ÷ receivable
2. Inventory turnover period = inventory ÷ cost of sales × 365 OR inventory turnover = cost of sales ÷ inventory
3. Payable payment period = trade account payable÷purchase（or cost of sales）× 365
OR payable turnover = credit purchase（or cost of sales）÷ payable
4. Operating cycle = inventory holding days + receivable collection days - payable days
四．Long-term solvency
1. Debt ratio = total debts ÷ equity ×100%
2. Gearing ratio = total long term debt÷（ equity + debt）×100% Or Total long term debt ÷ （total asset-current liabilities）× 100%
3. Interest cover = PBIT ÷ interest charges
五．Investment ratios
1. EPS = net profit/loss attributable to ordinary shares ÷ weighted average number of ordinary shares outstanding during the period
2. P/E ratio = share price / EPS
3. Earning yield = EPS / share price
4. Dividend yield = dividend per share / share price
5. Dividend cover = net profit attributable to ordinary shares ÷ dividend paid
6. Dividend payout = dividend paid ÷ net profit attributable to ordinary shares
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