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)。