干货：A-Level会计中必须掌握的一些公式

　　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))

　　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。