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特許金融分析師CFA一級必背高頻考點：財報公式（三）
財報的公式真的非常多，今天小編為大家帶來了第三部分。這部分不僅在財報中非常重要，在權益投資等科目中也會經常用到，可以說性價比非常高了！這也是財報的最后一部分公式了，同學們加油！
【考試科目】CFA一級：財報分析
【考頻分析】考頻：★★★
【復習程度】熟記公式
【高頻考點】財報公式
Free Cash Flow to the Firm:
FCFF = net income + noncash charges + [cash interest paid × (1 ? tax rate)] ? fixed capital investment ? working capital investment
FCFF = cash flow from operations + [cash interest paid × (1 ? tax rate)] ? fixed capital investment
Free Cash Flow to Equity:
FCFE = cash flow from operations ? fixed capital investment + net borrowing
common-size income statement ratios=
common-size balance sheet ratios =
common-size cash flow ratios =
Original DuPont equation:
ROE =net profit margin×asset turnover ×leverage ratio
Extended DuPont equation:
Basic EPS =
Diluted EPS =
Coefficients of Variation:
CV sales =
CV operating income =
CV net income =
Inventories:
ending inventory = beginning inventory + purchases ? COGS
FIFO COGS = LIFO COGS ? (ending LIFO reserve ? beginning LIFO reserve)
Long-Lived Assets:
straight-line depreciation =
DDB depreciation = (
) (cost – accumulated depreciation)
units-of-production depreciation =
Average age=
Total useful life=
Remaining useful life=
Deferred Taxes:
income tax expense = taxes payable + ΔDTL ? ΔDTA
Debt Liabilities:
interest expense =market rate at issue×balance sheet value of the liability at the beginning of the period
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