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# 干货：A-Level会计中必须掌握的一些公式

• 2019-12-24
• 191 人浏览
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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)) 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)

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。    A-LEVEL在线试听课程        30天热搜   