ACCA考试 INTERPRETATION OF FINANCIAL STATEMENTS怎么学？

ACCA考试学员需要通过13门课程的学习才能拿到证书。在备考ACCA考试的过程中要对知识点有充分的掌握与理解才可以。ACCA考试 INTERPRETATION OF FINANCIAL STATEMENTS怎么学？

INTERPRETATION OF FINANCIAL STATEMENTS是ACCA考试的考点，学员在备考的时候要对知识点有足够的学习才可以。该知识点要掌握的内容很多，下面是给大家总结的内容：

1、Profitability

a）Return on capital employed

=Profit before interest and tax/capital employed

CE=shareholders’equity+Long-term liabilities/ total assets-current labilities

Important but open to manipulation

b）Gross profit margin： =Gross profit/sales*100%

c）Net profit margin

=Net proflt/sales*100%

Measure how well a company has controlled overheads

Asset utilisation ratios sales/capital employed.shows how efficiently the assets are being used

d）Return on equity： =Profit after tax/shareholders funds* 100%

e）Asset turnover：=sales/capital employed* 100%

2、Liquidity

Current ratio=Current assets/current liabilities

Quick ratio=Current assets less stock/current liabilities

Receivables collection periodfin days)=Trade receivables/credft sales* 365

Inventory turnover period=Inventory/cost of sales*365

Payable payment period(in days)=Trade payable/purchase on credit*365

3、Gearing

Gearing=total long term debt/(shareholders' equity total long term debt)-100%

Debt ratio=total debts/total assets

Interest coverage=EBIT/inte

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。