首页
A-LEVEL
全国热线
400-880-6200

干货:A-Level会计中必须掌握的一些公式

  • 2019-12-24     
  • 351 人浏览
  • 分享

  A-Level会计是门学的蛮广泛的学科,综合了managerial accounting还有accounting for business,课程时长为两年,通常大家都是在AS和A2一直进行的。如果有学习IG会计的基础,刚开始AS的时候会更快适应快速的课程。

  考试成绩

  是由AS和A2成绩一起组成的,各占一半,所以AS那场较A2简单些的考试一定要尽力考到自己的最好!

  这里为大家总结在学习Alevel会计中必须掌握的一些公式:

  Profitability

  1Gross Profit as a Percentage of revenue (sales margin)=(Gross Profit/Revenue)x100

  2Percentage Mark-up=(Gross Profit as a Percentage of revenue/cost of sales)x100

  3Net Profit for the Year as a Percentage of Revenue = (Net Profit for the Year/Revenue) x 100

  4Return on Capital Employed (percentage) = (Net Profit Before Interest (NPBI)/Capital Employed) x 100

  For a sole trader or partnership (Capital Employed = Capital + Non-current Liabilities (NCL))

干货:A-Level会计中必须掌握的一些公式

  5Return on Capital Employed (percentage) for Corporate Bodies = (Net Profit Before Interest (NPBI)/Capital Employed) x 100

  For a Company (Capital Employed = Issued Shares + Reserves + Non-current Liabilities)

  Liquidity

  6Current Ratio=Current Assets/Current Liabilities

  7Liquid Ratio (Acid Test) = (Current Assets – Inventory)/Current Liabilities

  8Rate of Inventory Turnover = Cost of Sales/Average Inventory (Times per Accounting Period)

  9Trade Payables Payment Period = (Trade Payables/Credit Purchases) x 365

  10Trade Receivables Collection Period = (Trade Receivables/Credit Sales) x 365

  Use of assets

  11Revenue to Non-current Assets = Revenue/Non-current Assets

  Investment

  12Gearing Ratio = (Fixed Cost Capital (Debt))/(Total Capital Employed (Debt + Equity)) x 100

  13Earnings per Share = (Net Profit after Tax – Preference Share Dividend)/Number of Issued Ordinary Shares

  14Price Earnings Ratio = Market Price per Share/Earnings per Share

  15Dividend per Share = Total Ordinary Dividend Paid/Number of Issued Ordinary Shares

  16Dividend Yield = Dividend Paid per Share/Market Price of Share

  17Dividend Cover = Profit after Tax – Preference Dividends/Total Ordinary Dividend Paid

  以上就是小编为大家整理的关于Alevel会计中必须掌握的一些公式梳理,希望对大家有所帮助。更多Alevel阅读评分、Alevel报名费用等问题可以咨询我们。   

 . '文章底图' .
点击关注
课窝考试网(http://www.ikewo.cn)声明
本站凡注明原创和署名的文章,未经课窝考试网许可,不得转载。课窝考试网的部分文章素材来自于网络,版权归原作者所有,仅供学习与研究,如果侵权,请提供版权证明,以便尽快删除。
文章页广告
下一篇
干货文 | A-Level会计学常见公式总结

A-Level会计学是门学的蛮广泛的学科,综合了managerial accounting还有accounting for business,课程时长为两年,通常大家都是在AS和A2一直进行的。如果有学习IG会计的基础,刚开始AS的时候会更快适应快速的课程。

2020-03-11
相关文章
A-LEVEL在线试听课程
微信扫一扫
获取更多精彩资讯
更专业
更精彩
更快速
微信公众号
30天热搜
课窝公众号
课窝公众号
回到顶部